Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 22

 Help about opening options

Version Superseded: 17/07/2013

Alternative versions:

Status:

Point in time view as at 03/08/2005. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 22 is up to date with all changes known to be in force on or before 06 March 2025. 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. Help about Changes to Legislation

22Chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UKU.K.
This section has no associated Explanatory Notes

(1)This section applies to general earnings for a tax year in which the employee is resident and ordinarily resident, but not domiciled, in the United Kingdom to the extent that the earnings are chargeable overseas earnings for that year.

(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.

(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 remitted;

but that subsection has effect subject to any relief given under section 35 (delayed remittances: claim for relief).

(4)Section 23 applies for calculating how much of an employee’s general earnings are “chargeable overseas earnings” for a tax year, and are therefore within subsection (1) rather than section 21(1).

(5)Where any chargeable overseas earnings are taxable earnings under subsection (2), any deduction taken into account under section 23(3) in calculating the amount of the chargeable overseas earnings—

(a)cannot then be deducted under section 11 from those taxable earnings, but

(b)may be deducted under that section from any taxable earnings under section 21.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?