Section 27 UK-based earnings for year when employee not resident in UK
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(1) This section applies to general earnings for a tax year in which the employee is not resident in the United Kingdom if they are—
(a) general earnings in respect of duties performed in the United Kingdom, or
(b) general earnings from overseas Crown employment subject to United Kingdom tax.
(2) The full amount of any general earnings within subsection (1) which are received in a tax year is an amount of “taxable earnings” from the employment in that year.
(3) Subsection (2) applies whether or not the employment is held when the earnings are received.
Amendments
Subs (3) substituted by Finance Act 2008 section 25 and Schedule 7 para 20(2) for 2008-09 and later tax years.
(4) Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
Amendments
Subs (5) inserted by Finance Act 2008 section 25 and Schedule 7 para 20(3) for 2008-09 and later tax years.
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