http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/6

SCHEDULES

SCHEDULE 6Employment income: duties performed in the UK and overseas

PART 1Apportionment of earnings

3

In Chapter 5 (taxable earnings: remittance basis rules and rules for non-UK resident employees), after section 41 insert—

Apportionment of earnings
41ZABasis of apportionment
The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.