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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: foreign earnings taxed at time of receipt in United Kingdom

Sections 22(2) and 26(2) ITEPA 2003Some foreign earnings are not subject to the normal receipts basis rules in

EIM42260 onwards. Instead, tax is charged on the full amount received in the United Kingdom in the year of assessment. This is so:
* whether the earnings are for that year or for some other year of assessment and * whether or not the office or employment is held at the time the earnings are received in the United Kingdom.Where this rule applies, there is no tax charge on earnings received overseas - only when there is a remittance to the United Kingdom (see example


As regards:
* what earnings fall within this rule, see EIM42210 and EIM40301 * the meaning of received in the United Kingdom, see EIM40302.