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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Taxable earnings: employee not resident or not ordinarily resident in the United Kingdom: UK based earnings

From 6 April 2008 Section 15 is the charging provision for general earnings in respect of duties performed in the United Kingdom for any tax year in which the employee or office holder is resident in the United Kingdom but not ordinarily resident (see EIM42802). Before 6 April 2008 these earnings were chargeable under Section 25. Section 25 was abolished with effect from 6 April 2008.

Section 27 is the charging provision for general earnings in respect of duties performed in the United Kingdom for any tax year in which the employee or office holder is not resident in the United Kingdom (see EIM42802).

The full amount of Section 15 (or Section 25 if before 6 April 2008) or Section 27 earnings received in the tax year comprises taxable earnings whether the earnings are for that year or some other year and whether or not the employment is still held at the time when the earnings are received. See EIM40221for guidance on the calculation of general earnings in respect of duties performed in the United Kingdom. The place where duties are performed is significant in deciding whether or not there is a charge under these sections. For most employees this is simply a question of fact. However, special rules apply to certain employees working in specified occupations and/or in particular places.

In particular, Section 27 specifically provides for a charge to tax on general earnings from overseas Crown employment subject to United Kingdom tax (see EIM40205).

See EIM40202 to EIM40209 for further information on location of duties.