EIM40301 - Earnings taxable on remittance: general

Sections 22 and 26 ITEPA 2003

General

Where an employee has elected to be taxed on the remittance basis these sections apply to general earnings which are:

  • 바카라 사이트渃hargeable overseas earnings바카라 사이트� for any tax year in which the employee is resident but not domiciled in the United Kingdom and does not meet the requirements of section 26A (Section 22, see EIM40102), or
  • 바카라 사이트渇oreign earnings바카라 사이트� for any tax year in which the employee is resident but not domiciled in the United Kingdom and meets the requirements of section 26A (Section 26, see EIM40304).

Year general earnings are 바카라 사이트渇or바카라 사이트� and year of remittance

General earnings that fall within section 22 or section 26 in the year that they are 바카라 사이트渇or바카라 사이트�, will become taxable earnings in the year they are remitted to the United Kingdom. This is true irrespective of the time that elapses between the year the earnings are 바카라 사이트渇or바카라 사이트� and the year of remittance.

For the meaning of 바카라 사이트渞emitted to the United Kingdom바카라 사이트� see EIM40302.