Revenue eBrief No. 15/17: Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Tax & Duty Manual Part 34-00-09 (132KB) in relation to Foreign Earnings Deduction (FED) has been updated to reflect changes made by section 11 of Finance Act 2016. Under these changes,

• FED has been extended to include the years 2018, 2019 and 2020,
• Columbia and Pakistan have been added to the list of qualifying states, and
• the number of qualifying days has been reduced from 40 to 30.