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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 26
Alternative versions:
- 06/04/2003- Amendment
- 21/07/2008- Amendment
- 17/07/2013- Amendment
- 23/06/2014
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Point in time view as at 23/06/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 26 is up to date with all changes known to be in force on or before 09 November 2024. 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.
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26Foreign earnings for year when [F1remittance basis applies and employee [F2meets section 26A requirement]] U.K.
This section has no associated Explanatory Notes
(1)This section applies to general earnings for a tax year [F3where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee [F4meets the requirement of section 26A for] that year, ] [F5if the general earnings meet all of the following conditions—
(a)they 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, and
(b)if the tax year is a split year as respects the employee, they are attributable to the UK part of the 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.
[F6(3)Subsection (2) applies whether or not the employment is held when the earnings are remitted.]
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
[F7(5)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
[F8(5A)Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.]
[F9(6)Section 15(1) does not apply to general earnings within subsection (1).]]
Textual Amendments
F1Words in s. 26 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(5) (with Sch. 7 para. 82)
F2Words in s. 26 heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(a) (with Sch. 46 para. 26)
F3Words in s. 26(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(2) (with Sch. 7 para. 82)
F4Words in s. 26(1) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(1) (with Sch. 46 para. 26)
F5Words in s. 26(1) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(2)
F6S. 26(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(3) (with Sch. 7 para. 82)
F7S. 26(5)(6) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(4) (with Sch. 7 para. 82)
F8S. 26(5A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(3)
F9S. 26(6) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(4)
Modifications etc. (not altering text)
C1S. 26 applied by 2007 c. 3, s. 809F(2) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))
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