Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's order under Section 28(5)

Section 28 ITEPA 2003

See EIM40205 for further information about the taxation of Crown servants.

Board’s order under Section 28(5) effective from 6 April 2003

The Commissioners of HMRC, in exercise of the powers conferred upon them by Section 28(5) of the Income Tax (Earnings and Pensions) Act 2003 (‘the Act’), hereby make the following order:

‘General earnings’ has the same meaning as in Section 7(3) of the Act.

‘Overseas Crown employment’ has the same meaning as in Section 28 of the Act.

General earnings from overseas Crown employment in respect of an employee who:

@ is not resident in the United Kingdom;
a. was engaged outside the United Kingdom; and
b. is employed in a grade the maximum rate of pay of which is less than the maximum rate of pay of an executive officer employed in the same department of the United Kingdom Civil Service and working in inner London,

is excepted from the operation of Section 27(2) of the Act.”

Amendment to order effective from 13 June 2006 and 6 April 2008

With effect from 13 June 2006, the order does not apply to Queen’s Gurkha Officers or any other members of the Brigade of Gurkhas who were recruited for that Brigade in Nepal.

With effect from 6 April 2008, the order does not apply to members of the Royal Gibraltar Regiment.