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.