SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Employment income

27

(1)

Section 370 (travel costs and expenses where duties performed abroad) is amended as follows.

(2)

In subsection (1), for the words from “taxable” to “UK)” substitute “ relevant taxable earnings ”.

(3)

After subsection (5) insert—

“(6)

In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—

(a)

are taxable earnings under section 15, and

(b)

would be taxable earnings under section 15 even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”