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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Earnings charged on remittance: general

Sections 22 and 26 ITEPA 2003

General

These sections charge the full amount of general earnings remitted to the United Kingdom in a tax year where the earnings are:

  • “chargeable overseas earnings” for any tax year in which the employee is resident but not domiciled in the United Kingdom and does not meet the requirements of section 26A (Section 22, see EIM40102), or
  • “foreign earnings” for any tax year in which the employee is resident but not domiciled in the United Kingdom and meets the requirements of section 26A (Section 26, see EIM40304).

Year general earnings are “for” and year of remittance

General earnings that fall within Section 22 or Section 26 in the year that they are “for”, will become taxable earnings in the year they are remitted to the United Kingdom. This is true irrespective of the time that elapses between the year the earnings are “for” and the year of remittance.

For the meaning of “remitted to the United Kingdom” see EIM40302.