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Some individuals have a working pattern which involves regularly performing duties overseas as well as in the UK. In such circumstances, some of the employee鈥檚 earnings may not be taxable in the UK if they derive from overseas duties.

When calculating post-employment notice pay (PENP), all of the employee鈥檚 workdays and earnings should be included in the calculation, and the full amount of any contractual PILON should be included within 鈥淭鈥� even if it is not entirely taxable in the UK.

For example, consider an employee who in each 5-day working week spends 3 days in the UK and 2 days overseas. The last pay period ending before the trigger date is 28 days, and in that period the employee receives 拢2,800 of which 拢1,680 (60%) is charged to tax in the UK. The post-employment notice period is 30 days, and the employee receives a contractual PILON of 拢2,500 of which 拢1,500 is charged to tax in the UK.

The PENP calculation is as follows:

((2,800 脳 30) 梅 28) 鈭� 2,500 = 500

PENP is 拢500.

The employee may be entitled to Foreign Service Reduction (see EIM13980) on the 拢500 amount. Foreign Service Reduction is only available where the employee is non-UK resident for the tax year in which the employment terminates.

For some non-UK resident individuals there is no charge to tax on post-employment notice pay. EIM13877 explains the chargeability of post-employment notice pay for non-UK resident employees.