Part 2Employment income: charge to tax
Chapter 5Taxable earnings: rules applying to employee resident, ordinarily resident or domiciled outside UK
Taxable earnings
20Taxable earnings under this Chapter: introduction
1
This Chapter sets out for the purposes of this Part what are taxable earnings from an employment in a tax year in cases where any of the following sections applies to general earnings for a tax year—
a
section 21 (earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings),
b
section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK),
c
section 25 (UK-based earnings for year when employee resident, but not ordinarily resident, in UK),
d
section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK),
e
section 27 (UK-based earnings for year when employee not resident in UK).
2
In this Chapter—
a
sections 29 and 30 deal with the year for which general earnings are earned,
b
sections 31 to 34 deal with the time when general earnings are received or remitted,
c
sections 35 to 37 deal with relief for delayed remittances, and
d
sections 38 to 41 deal with the place where the duties of an employment are performed.
3
In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of the sections listed in subsection (1).