ERSM162630 - International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: not s26A employees with associated employments - introduction

ITEPA03/S41I applies where, as well as the employment to which ITEPA03/S41H applies, the non-domiciled employee who does not meet the requirements of section 26A has one or more associated employments. »Ê¹ÚÌåÓýapp rules in section 41I are closely modelled on those for general earnings in ITEPA03/S24, and are aimed mainly at individuals who have dual contract arrangements.

Section 41I applies where the individual

  • holds associated employments, as well as the employment to which section 41H(3) applies, and
  • the duties of the associated employments are not performed wholly outside the UK.

“Associated employments� is defined in section 41I(3) as meaning employments with the same employer or associated employers. Section 41I(4) says that the meaning of “associated employer� is as given in section 24(5) and 24(6) ITEPA - see EIM40102 

»Ê¹ÚÌåÓýappre are restrictions on the application of ITEPA03/S41H(4) provided by ITEPA03/S24A, on which guidance can be found at [/government/uploads/system/uploads/attachment_data/file/380369/dualcontracts.pdf]