Revenue has updated its guidance on the Foreign Earnings Deduction to reflect the Finance Act 2025 amendment removing the requirement that a ‘qualifying day’ must be one of at least three consecutive days in a relevant country. The guidance provides additional detail on the ‘reasonable requirement test,’ particularly on how time spent in a relevant jurisdiction mainly for personal reasons affects the relief.
The guidance has also been refreshed as follows:
- Paragraph two has been updated to bring together the key definitions underpinning the relief and to add a table of ‘relevant states’.
- The examples have been revised and combined in the appendix.
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