Part 2Employment income: charge to tax

Chapter 5Taxable earnings: remittance basis rules and rules for non-uk resident employees

Remittance basis rules: employees not UK ordinarily resident

F125UK-based earnings for year when employee resident, but not ordinarily resident, in UK

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .