Section 20 — Income Tax (Earnings and Pensions) Act 2003: Taxable earnings under this Chapter: introduction

Taxable earnings under this Chapter: introduction 20 1 This Chapter contains provision for determining how much of the following are taxable earnings from an employment in a tax year—

a general earnings that are for a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the employee (being a tax year before tax year 2025-26),

and b general earnings that are for a tax year for which the employee is non-UK resident.

2 In this Chapter—

a sections 29 and 30 deal with the year for which general earnings are earned, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d sections 38 to 41 deal with the place where the duties of an employment are performed.

3 In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of sections 22, 26 and 27 .