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Main Residence - overseas work relief

What does "all the duties of which were performed outside the UK" mean?

I have a client who seems to fit within TCGA 1992 s223(3)(b), but I'm concerned about the wording "all the duties of which were performed outside the UK".

Especially when read in conjunction with cg65040 which talks about "you should not ignore any duties which are in practice performed in the UK even if they are only incidental to the main duties performed outside the UK". And also taking into account how uncompromising HMRC can be on this issue when it comes to dual contract cases.

Does anyone have any experience of HMRC jumping on a taxpayer sending the occasional work email etc. whilst in the UK as being a reason to deny s223 relief?     


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21st Mar 2018 17:18

I have never heard of HMRC taking this point on PPR cases but I can appreciate your concern. Strict reading of "all the duties..." would indicate that any work at all in the UK would prevent relief being claimed. Depending on their nature, and whether they were actually a duty of the work, occasional emails might be ignored by HMRC. However, meetings in the UK on business matters are another matter. I presume your client cannot get enough relief from 223(3)(a) and (c) combined (total 7 years) to cover the absence abroad? It is easier to meet the conditions in those.

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By Akrigg
21st Mar 2018 17:21

Thanks for that - very helpful

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