Income Tax (Earnings and Pensions) Act 2003

Part 2 U.K. Employment income: charge to tax

Taxable earnings U.K.

8 (1) The charging provisions of Chapters 4 and 5 of Part 2— U.K.

(a) apply for the purpose of determining taxable earnings from an employment in the tax year 2003-04 or any later tax year, and

(b) accordingly apply where (for the purposes of those Chapters) general earnings are received, or remitted to the United Kingdom, in that or any later tax year.

(2) But they apply to general earnings for a tax year before the tax year 2003-04, as well as to those for that or any later year.

This is subject to sub-paragraph (3).

(3) If—

(a) any general earnings within subsection (1) of section 22 (chargeable overseas earnings) or 26 (foreign earnings of resident employee) are for a tax year before 1989-90,

(b) the earnings are remitted to the United Kingdom in the tax year 2003-04 or any later tax year (“the remittance year”), and

(c) either—

(i) the employee is not resident in the United Kingdom in the remittance year, or

(ii) the employment is not held in the remittance year,

subsection (2) of section 22 or 26 does not apply to the earnings.

(4) Section 30 (treatment of earnings for year in which employment not held) does not apply where any of the tax years mentioned in subsection (2) or (3) of that section is a tax year before the tax year 1989-90.

Relief for delayed remittances U.K.

F1 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 paras. 9-12 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 44

F1 10 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 paras. 9-12 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 44

F1 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 paras. 9-12 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 44

Disputes as to domicile or ordinary residence U.K.

F1 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 paras. 9-12 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 44

Application of provisions to agency workers U.K.

13 U.K. In relation to times before 6th April 2003, Chapter 7 of Part 2 applies with the following modifications—

(a) references to “employment income of the worker” are to be read as references to “income of the worker chargeable to tax under Schedule E”,

(b) references to “earnings” are to be read as references to “emoluments”, and

(c) references to “this Chapter” are to be read as references to “section 134 of ICTA”.

14 U.K. Section 44(2) does not apply in relation to—

(a) payments made before 6th April 1998 other than payments made in respect of services provided on or after that date, or

(b) payments made on or after that date in respect of services provided before that date,

if in providing the services the worker is or would be a sub-contractor within the meaning of section 560 of ICTA (sub-contractors in the construction industry).