Part 6Employment income: income which is not earnings or share-related
Chapter 1Payments to non-approved pension schemes
389Exception: employments where earnings charged on remittance
1
Section 386 does not apply if in the tax year in which the sum is paid the earnings from the employment are earnings charged on remittance (or would be if there were any earnings).
2
In subsection (1) “earnings charged on remittance” means earnings which are taxable earnings under—
a
section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK), or
b
section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK).