Paragraph 7 Limit on relief not to apply to certain foreign employment relief claims

United Kingdom

(1)

Section 41R of ITEPA 2003 (limit on relief) does not apply to a foreign employment relief claim made by an individual for a tax year if the claim falls within sub-paragraph (2) or (3).

(2)

A foreign employment relief claim made by an individual for a tax year falls within this sub-paragraph if—

(a)

the qualifying year is tax year 2025-26 or 2026-27, and

(b)

paragraph 6 (1) applies to the individual for that tax year.

(3)

A foreign employment relief claim made by an individual for a tax year falls within this sub-paragraph if—

(a)

the qualifying year is tax year 2025-26, 2026-27 or 2027-28,

(b)

paragraph 6 (1) does not apply to the individual for that tax year,

(c)

the individual falls within paragraph 6 (2), and

(d)

the individual meets the section 26A requirement for tax year 2025-26.