Part 2Employment income: charge to tax
Chapter 5F5Taxable earnings: remittance basis rules and rules for non-uk resident employees
F6Remittance basis rules: employees not UK ordinarily resident
S. 25 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 17
F425UK-based earnings for year when employee resident, but not ordinarily resident, in UK
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C126Foreign earnings for year when F7remittance basis applies and employee not ordinarily UK resident
1
This section applies to general earnings for a tax year F2where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee is not ordinarily UK resident in that year, if the general earnings are neither—
a
general earnings in respect of duties performed in the United Kingdom, nor
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 remitted to the United Kingdom in a tax year is an amount of “taxable earnings” from the employment in that year.
F33
Subsection (2) applies whether or not the employment is held when the earnings are remitted.
4
Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
F15
See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
6
General earnings for the employee for the tax year fall within section 15(1) if they do not fall within subsection (1).
Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10