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Place of performance of duties—general rule

The place where employment duties are performed is one of the factors used to decide which provision of ITEPA 2003 applies to earnings, because that is where they have their source. The place in which duties are performed is normally where they are physically undertaken by the employee.

Example 1

Simon, a European sales manager spends four days attending client meetings in Germany. These are non-UK duties.

The sales manager spends one day a week telephoning the same clients from his UK office. These are UK duties.

There are, however, certain exceptions to the principle that duties are performed where the employee undertakes them and these are described below.

UK employment

As indicated in E4.115, where a person usually performs all or part of their duties in the UK, provisions¹ ensure that earnings for periods of absence from the employment are treated as relating to UK duties, unless it can be shown otherwise. This prevents an employee who normally works only