SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for employment income
60
1
Section 23 (calculation of “chargeable overseas earnings”) is amended as follows.
2
In subsection (3), for step 1 substitute—
Step 1 Identify—
a
in the case of a tax year that is not a split year, the full amount of the overseas earnings for that year, and
b
in the case of a split year, so much of the full amount of the overseas earnings for that year as is attributable to the UK part of the year.
3
In that subsection, in step 2, for “those earnings” substitute “
the earnings identified under step 1
”
.
4
After that subsection insert—
4
Any attribution required for the purposes of step 1 or step 2 in subsection (3) is to be done on a just and reasonable basis.