The benefits code: whether employee with earnings taxable on remittance falls within the benefits code
Sections 22 and 26 ITEPA 2003
This section only applies for 2015/16 and earlier.
Where earnings are taxable on a remittance basis under either Section 22 or Section 26 ITEPA 2003, take the full amount of earnings received in the year in order to determine whether or not the employment is an excluded employment (EIM20007).
Do not restrict the computation to those earnings that are remitted to the UK.
Guidance on the scope of Sections 22 and 26 is at EIM40301 onwards.