ERSM162510 - International from 6 April 2015: the relevant period - from 6 April 2015: introduction
ITEPA03/S41F(1) sets out the conditions which must be met for Chapter 5B to apply to employment income chargeable under Chapters 2 to 5 of Part 7 ITEPA.
»Ê¹ÚÌåÓýapp first condition is that there must be an amount that counts as an individual’s employment income for a tax year, in respect of an employment, by virtue of one of the above Chapters (subsection (1)(a)).
»Ê¹ÚÌåÓýapp second is that one or more of the international mobility conditions is met during some part of the relevant period. See ERSM162400
ITEPA03/S41G then goes on to explain what is meant by the concept of the ‘relevant periodâ€�. »Ê¹ÚÌåÓýapp general intention is that the relevant period should represent the period in which the income could be regarded as being ‘earnedâ€�, or to which it most closely relates.