15Earnings for year when employee resident, ordinarily resident and domiciled in UKU.K.
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(1)This section applies to general earnings for a tax year in which the employee is resident, ordinarily resident and domiciled in the United Kingdom.
(2)The full amount of any general earnings within subsection (1) which are received in a tax year is an amount of “taxable earnings” from the employment in that year.
(3)Subsection (2) applies—
(a)whether the earnings are for that year or for some other tax year, and
(b)whether or not the employment is held at the time when the earnings are received.