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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 27
Version Superseded: 06/04/2021
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- 06/04/2003- Amendment
- 21/07/2008- Amendment
- 17/07/2013- Amendment
- 16/02/2015
Point in time - 06/04/2021- Amendment
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27UK-based earnings for year when employee not resident in UKU.K.
This section has no associated Explanatory Notes
(1)This section applies to general earnings for a tax year [F1for which] the employee is not 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.
[F2(3)Subsection (2) applies whether or not the employment is held when the earnings are received.]
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
[F3(5)Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.]
Textual Amendments
F1Words in s. 27(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 149
F2S. 27(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 20(2)
F3S. 27(5) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 20(3)
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