Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 27

Meaning of "working time"

Schedule 5 paragraph 27 defines "working time" and "remunerative work" for the purposes of the employment income rules relating to lower-paid ministers of religion in paragraph 26 of Schedule 5.

• "Working time" covers time spent on paid work as an employee or self-employed person, or time that would have been spent working but for certain permitted absences listed in paragraph 26
• For employees, "remunerative work" means work producing earnings that are taxable as general earnings of a UK resident, or that would be so taxable if the person were UK resident and the remittance basis did not apply
• For self-employed persons, "remunerative work" means work undertaken with a view to profit, where those profits are (or would be) chargeable to tax as trading or professional income arising wholly or partly in the UK
• The definition ensures that both UK residents and non-UK residents are assessed on the same basis when determining whether their work qualifies as "remunerative"