Part 2Employment income: charge to tax
Chapter 5Taxable earnings: remittance basis rules and rules for non-uk resident employees
Remittance basis rules for employees outside section 26
22Chargeable overseas earnings for year when F1remittance basis F2applied and employee F3outside section 26
(1)
This section applies to general earnings for a tax year F4, to the extent that they are chargeable overseas earnings for that year, if—
(a)
section 809B, 809D or 809E of ITA 2007 (remittance basis) F5applied to the employee for that year, and
(2)
The full amount of any general earnings within subsection (1) which are remitted to the United Kingdom in a tax year is an amount of “taxable earnings” from the employment in that year.
F8(3)
Subsection (2) applies whether or not the employment is held when the earnings are remitted.
(4)
Section 23 applies for calculating how much of an employee’s general earnings are “chargeable overseas earnings” for a tax year F9....
(5)
Where any chargeable overseas earnings are taxable earnings under subsection (2), any deduction taken into account under section 23(3) in calculating the amount of the chargeable overseas earnings—
(a)
cannot then be deducted under section 11 from those taxable earnings, but
(b)
may be deducted under that section from any taxable earnings under F10section 15.
F11(6)
See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
F12(7)
Section 15(1) does not apply to general earnings within subsection (1).