Part 2Employment income: charge to tax
Chapter 5Taxable earnings: rules applying to employee resident, ordinarily resident or domiciled outside UK
Employees resident but not ordinarily resident in UK
25UK-based earnings for year when employee resident, but not ordinarily resident, in UK
1
This section applies to general earnings for a tax year in which the employee is resident but not ordinarily resident in the United Kingdom if they are—
a
general earnings in respect of duties performed in the United Kingdom, or
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 received 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 received.
4
Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.