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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom

Section 15 ITEPA 2003

Unless you work in a specialist “ex-pat” unit, most of the employees and office holders you deal with will be people who are resident and domiciled in the United Kingdom, and who have never lived or worked anywhere else. For those people, the answer to the “first step” in EIM42201 is easy. All the earnings from the office or employment are chargeable to tax in the year when they are received. EIM42260 onwards explains the meaning of received.