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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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General earnings: diagram showing the charging provisions

Chapters 4 and 5 of Part 2 ITEPA 2003

The charging provisions for employees altered from 2013/14. There are some transitional rules for employees who were not ordinarily resident at 5 April 2013. These are detailed in the RDR4 Guidance Note on Overseas Workday Relief (OWR). The provisions under which general earnings fall to be charged from 2013/14 onwards for other employees are shown in the following table:-

United Kingdom residence status of employee Duties of employment performed either wholly or partly in the United Kingdom Duties of employment performed either wholly or partly in the United Kingdom Duties of employment performed wholly outside the United Kingdom
       
  Performed in the United Kingdom Performed outside the United Kingdom  
Resident and domiciled Section 15 (See Note 1) Section 15 (See Note 1) Section 15 (See Note 1)
Resident but not domiciled - section 26A applies Section 15 (See Note 1) Section 26 on remittance Section 26 on remittance
Resident but not domiciled - section 26A does not apply Section 15 Section 15 if employment with UK employer Section 22 on remittance if employment with a foreign employer
Not resident Section 27 (see Note 1) No liability No liability

For years prior to 2013/14 the provisions were as follows:-

| United Kingdom residence status of employee | Duties of employment performed either wholly or partly in the United Kingdom | Duties of employment performed either wholly or partly in the United Kingdom | Duties of employment performed wholly outside the United Kingdom | || |   | Performed in the United Kingdom | Performed outside the United Kingdom |   | | Resident, ordinarily resident and domiciled | Section 15 (See Note 1) | Section 15 (See Note 1) | Section 15 (See Note 1) | | Resident, ordinarily resident but not domiciled | Section 15 (See Note 1) | Section 15 (See Note 1) | Section 15 (See Note 1)
or
Section 22 | | Resident but not ordinarily resident | Section 15 | Section 26 | Section 26 | | Not resident but ordinarily resident | Section 27 | No liability | No liability | | Not resident and not ordinarily resident | Section 27 | No liability | No liability |

Note 1

See EIM33000 and subsequent for information on the Seafarers’ Earnings Deduction.