I have two questions:
1. The definition of "relevant UK earnings" set out in PTM044100 includes employment income but does not specify that this has to be UK employment income i.e. could it include overseas income (and particularly income that is paid gross overseas and included on my UK self-assessment tax return).
2. Does deferred compensation qualify as employment income i.e. the income was earned some years ago but due to the rules of the deferral it is now about to be paid out.
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