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Income Tax (Earnings and Pensions) Act 2003
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25UK-based earnings for year when employee resident, but not ordinarily resident, in UK
This section has no associated Explanatory Notes
(1)This section applies to general earnings for a tax year in which the employee is resident but not ordinarily 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.
(3)Subsection (2) applies—
(a)whether the earnings are for that year or for some other tax year, and
(b)whether or not the employment is held at the time when the earnings are received.
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
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