C3C2Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 5F4Taxable earnings: remittance basis rules and rules for non-uk resident employees
Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10
F3Remittance basis rules: employees F8who meet section 26A requirement
S. 25 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 17
Words in cross-heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(b) (with Sch. 46 para. 26)
F225UK-based earnings for year when employee resident, but not ordinarily resident, in UK
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C126Foreign earnings for year when F10remittance basis applies and employee F1meets section 26A requirement
1
This section applies to general earnings for a tax year F6where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee F9meets the requirement of section 26A for that year, F11if the general earnings meet all of the following conditions—
a
they are neither—
i
general earnings in respect of duties performed in the United Kingdom, nor
ii
general earnings from overseas Crown employment subject to United Kingdom tax, and
b
if the tax year is a split year as respects the employee, they are attributable to the UK part of the year.
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.
F53
Subsection (2) applies whether or not the employment is held when the earnings are remitted.
4
Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
F145
See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
F75A
Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.
F136
Section 15(1) does not apply to general earnings within subsection (1).
26AF12Section 26: requirement for 3-year period of non-residence
1
An employee meets the requirement of this section for a tax year if the employee was—
a
non-UK resident for the previous 3 tax years, or
b
UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or
c
UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or
d
non-UK resident for the previous tax year, UK resident for the tax year before that and non-UK resident for the 3 tax years before that.
2
The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)