Income Tax (Earnings and Pensions) Act 2003 section 25

UK-based earnings for year when employee resident, but not ordinarily resident, in UK

Section 25 sets out how to calculate taxable earnings for a tax year in which an employee is resident in the UK but not ordinarily resident, where those earnings relate to duties performed in the UK or arise from overseas Crown employment subject to UK tax.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.