{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-26A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-26A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/26A",
  "kind": "section",
  "number": "26A",
  "heading": "Section 26: requirement for 3-year period of non-residence",
  "text": "(1) An employee meets the requirement of this section for a tax year if the employee was—\n(a) non-UK resident for the previous 3 tax years, or\n(b) UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or\n(c) UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or\n(d) non-UK resident for the previous tax year, UK resident for the tax year before that and non-UK resident for the 3 tax years before that.\n(2) The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 26A inserted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 10 (with Sch. 46 para. 26)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/26A",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}