Part 2Employment income: charge to tax
Chapter 5Taxable earnings: remittance basis rules and rules for non-uk resident employees
Employees not resident in UK
27UK-based earnings for year when employee not resident in UK
(1)
This section applies to general earnings for a tax year F1for which the employee is not resident in the United Kingdom if they are—
(a)
general earnings in respect of duties performed in the United Kingdom F2that do not fall within paragraph (c), ...
(b)
(c)
general earnings to which section 402B (termination payments, and other benefits, that cannot benefit from the section 403 threshold, to be treated as earnings) applies F5and which have been reduced by a claim for relief under section 414 (reduction in other cases of foreign service).
(2)
The full amount of any general earnings within subsection F6(1) which are received in a tax year is an amount of “taxable earnings” from the employment in that year.
(2A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(3)
F8Subsection (2) applies whether or not the employment is held when the earnings are received.
(4)
Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
F9(5)
Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.