mtd

With respect to the "Exemption for small amounts of foreign income", the requirements to qualify for this exemption are outlined in para 9.12 of the HMRC's "Guidance note for residence, domicile and the remittance basis: RDR1". For the requirement "you’re employed in the UK", is this requirement fulfilled for taxpayer's who are only employed for part of the year in the UK? As an example, would a taxpayer who worked in the UK in November and December and then worked overseas in January and February be considered to be "employed in the UK" for the purposes of this exemption?