SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

11Employment income

1

Section 20 (taxable earnings under Chapter 5: introduction) is amended as follows.

2

For subsection (1) substitute—

1

This Chapter—

a

contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and

b

sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.

3

In subsection (2), omit paragraphs (b) and (c).

4

In subsection (3), for “the sections listed in subsection (1)” substitute “sections 22, 26 and 27”.