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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 2
- Chapter 5
- Employees not resident in...
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Changes over time for: Cross Heading: Employees not resident in UK
Version Superseded: 21/07/2008
Alternative versions:
- 06/04/2003- Amendment
- 10/07/2003
Point in time - 17/07/2013- Amendment
- 06/04/2021- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Employees not resident in UK is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Employees not resident in UKU.K.
27UK-based earnings for year when employee not resident in UKU.K.
(1)This section applies to general earnings for a tax year in which the employee is not resident in the United Kingdom if they are—
(a)general earnings in respect of duties performed in the United Kingdom, or
(b)general earnings from overseas Crown employment subject to United Kingdom tax.
(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.
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
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