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Section 41T ITEPA 2003 defines what it means for general earnings (see EIM00511) to be 鈥渜ualifying general earnings鈥� and for qualifying general earnings to be 鈥渜ualifying foreign general earnings鈥�.听

General earnings are 鈥渜ualifying general earnings鈥� if they are for the qualifying year (see EIM40008) and are from an employment the duties of which are performed wholly or partly outside the UK during the qualifying year.听听

If the qualifying year is a split year, only the general earnings attributable to the UK part of the year can be qualifying general earnings. Any attribution required is to be done on a just and reasonable basis.听

Qualifying general earnings are 鈥渜ualifying foreign general earnings鈥� to the extent they are neither in respect of duties performed in the UK, nor are from overseas Crown employment subject to UK tax (see EIM40205).听

The extent to which qualifying general earnings is not in respect of duties performed in the UK is to be determined on a just and reasonable basis.听