{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41U",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41U.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/41U",
  "kind": "section",
  "number": "41U",
  "heading": "Qualifying foreign general earnings",
  "text": "(1) General earnings are “qualifying general earnings” if they are—\n(a) “for” the qualifying year determined in accordance with sections 16 and 17,\n(b) if the qualifying year is a split year as respects the individual, attributable to the UK part of the year, and\n(c) from an employment the duties of which are performed wholly or partly outside the UK during the qualifying year.\n(2) Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.\n(3) Qualifying general earnings are “qualifying foreign general earnings” if they are neither—\n(a) in respect of duties performed in the United Kingdom, nor\n(b) from overseas Crown employment subject to United Kingdom tax (see section 41W).\n(4) For the purposes of subsection (3), the extent to which qualifying general earnings are in respect of duties performed in the United Kingdom is to be determined on a just and reasonable basis.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 5C inserted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(1)(3) (with Sch. 8 Pt. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/41U",
    "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."
}