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HMRC internal manual

Employment Income Manual

Overseas offices and employments: dealt with under Part 2 ITEPA 2003

Section 575 IT(TOI)A 2005

Income from overseas offices or employments could be said to be Miscellaneous Income charged under the special rules for Foreign Income in IT(TOI)A 2005. But Section 575(4)IT(TOI)A provides that any income that falls within any Chapter of Part 5 IT(TOI)A (Miscellaneous Income) and Part 2 of ITEPA 2003 (Employment Income) is to be dealt with under Part 2 of ITEPA.

Earnings from overseas offices or employments are either chargeable under ITEPA or not at all. A decision must be made whether general earnings from such sources are taxable by reference to the charging provisions in Part 2 Chapters 4 and 5 ITEPA. Guidance is provided at EIM40002 and EIM40003.