{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-38A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-38A.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/38A",
  "kind": "section",
  "number": "38A",
  "heading": "Earnings relating to duties not performed",
  "text": "(1) This section applies for determining the extent to which general earnings that relate to duties that were not performed are to be treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom.\n(2) For the purposes of this section—\n(a) “general earnings” means an amount of general earnings specified in the first column of the table, and\n(b) the “duties that were not performed”, in relation to general earnings, means the duties specified in the corresponding entry in the second column of the table.\nGeneral earnings\nDuties that were not performed\nGeneral earnings to which section 221A (cancelled, moved or curtailed shift) applies\nThe duties that it is reasonable to assume would have been performed during the shift but were not performed because of the shift’s cancellation, movement or curtailment\nGeneral earnings to which section 402B (termination payments etc) applies\nThe duties that it is reasonable to assume would have been performed during the post-employment notice period as defined by section 402E if the employee’s employment had not been terminated until the end of that period\nGeneral earnings which consist of a payment in lieu of notice to which Chapter 3 of Part 6 (termination payments etc). does not apply\nThe duties that it is reasonable to assume would have been performed during the notice period if the employee’s employment had not been terminated until the end of that period\nAny other general earnings in respect of duties that an employee does not perform other than any general earnings for a period of absence from employment\nThe duties that the employee does not perform\n(3) Subsection (4) applies to the general earnings from an employment for a tax year if—\n(a) it is reasonable to assume that some or all of the duties that were not performed would have been performed in the United Kingdom, or\n(b) any duties of the employment performed during that tax year are performed wholly or partly in the United Kingdom.\n(4) The general earnings are to be treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom except in so far as, had the duties that were not performed been performed, general earnings in respect of those duties would have been general earnings for duties performed outside the United Kingdom.\n(5) If and to the extent that the general earnings are not treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom, the general earnings are to be treated for the purposes of this Chapter as general earnings in respect of duties performed outside the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 38A inserted (with effect in accordance with s. 23(7) of the amending Act) by Finance Act 2026 (c. 11), s. 23(4)(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/38A",
    "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."
}