Section 354 ITEPA 2003

Some employees perform part or all of the duties of an employment outside the UK. Depending on their residence and domicile status, such employees may be chargeable to UK Income Tax:

on receipt on all of their earnings

on receipt on their UK based earnings and on remittance on other earnings

on receipt on their UK based earnings and not chargeable to UK income tax on other earnings

EIM40003 shows how general earnings are charged on the basis of residence and domicile.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.