Part 2

Employment income: charge to tax
Chapter 5

Taxable earnings: rules applying to employee resident, ordinarily resident or domiciled outside UK

Year for which general earnings are earned

Treatment of earnings for year in which employment not held
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1
This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be regarded as general earnings for a tax year in which the employee does not hold the employment.
2
If that year falls before the first tax year in which the employment is held, the earnings are to be treated as general earnings for that first tax year.
3
If that year falls after the last tax year in which the employment was held, the earnings are to be treated as general earnings for that last tax year.
4
This section does not apply in connection with determining the year for which amounts are to be treated as earnings under Chapters 2 to 11 of Part 3 (the benefits code).