# Income Tax (Earnings and Pensions) Act 2003, Section 26A: Section 26: requirement for 3-year period of non-residence


(1) An employee meets the requirement of this section for a tax year if the employee was—
(a) non-UK resident for the previous 3 tax years, or
(b) UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or
(c) UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or
(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.
(2) The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/26A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-26A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.