C2C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C2

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

Chapter 4F2Taxable earnings: UK resident employees

Annotations:
Amendments (Textual)
F2

Pt. 2 Ch. 4 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 6

F6UK resident employees

Annotations:
Amendments (Textual)
F6

S. 15 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. 8

15Earnings for year when employee F7UK resident

F31

This section applies to general earnings for a tax year for which the employee is UK resident except that, in the case of a split year, it does not apply to any part of those earnings that is excluded.

1A

General earnings are “excluded” if they—

a

are attributable to the overseas part of the split year, and

b

are neither—

i

general earnings in respect of duties performed in the United Kingdom, nor

ii

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.

F53

Subsection (2) applies whether or not the employment is held when the earnings are received.

F84

Any attribution required for the purposes of subsection (1A)(a) is to be done on a just and reasonable basis.

5

The following provisions of Chapter 5 of this Part apply for the purposes of subsection (1A)(b) as for the purposes of section 27(2)—

a

section 28 (which defines “general earnings from overseas Crown employment subject to United Kingdom tax”), F4...

b

sections 38 to 41 (which contain rules for determining the place of performance of duties of employment) F1, and

c

section 41ZA (which is about determining the extent to which general earnings are in respect of United Kingdom duties).

6

Subject to any provision made in an order under section 28(5) for the purposes of subsection (1A)(b), provisions made in an order under that section for the purposes of section 27(2) apply for the purposes of subsection (1A)(b) too.