Income Tax (Earnings and Pensions) Act 2003 section 20

Taxable earnings under this Chapter: introduction

Section 20 introduces the framework for determining how much of an employee's general earnings count as taxable earnings in a tax year, specifically where the remittance basis applied (for years before 2025-26) or where the employee is non-UK resident.

• This chapter sets out how to calculate the taxable portion of general earnings where either the remittance basis applied to the employee or the employee was non-UK resident in the relevant tax year.
• The remittance basis rules (under sections 809B, 809D or 809E of ITA 2007) are only relevant for tax years before 2025-26, after which the remittance basis was abolished.
• Supporting rules within this chapter determine the tax year for which general earnings are treated as earned and the location where employment duties are considered to be performed.
• References elsewhere in the employment income legislation to the "charging provisions of this Chapter" mean sections 22, 26 and 27, which contain the actual rules for computing the taxable amount.