Section 22 — Income Tax (Earnings and Pensions) Act 2003: Chargeable overseas earnings for year when remittance basis applied and employee outside section 26

Chargeable overseas earnings for year when remittance basis applied and employee outside section 26 22 1 This section applies to general earnings for a tax year , to the extent that they are chargeable overseas earnings for that year, if—

a section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the employee for that year, and b the employee did not meet the requirement of section 26A for that year.

2 The full amount of any general earnings within subsection (1) which are remitted to the United Kingdom in a tax year is an amount of “taxable earnings” from the employment in that year.

3 Subsection (2) applies whether or not the employment is held when the earnings are remitted.

4 Section 23 applies for calculating how much of an employee’s general earnings are “chargeable overseas earnings” for a tax year ....

5 Where any chargeable overseas earnings are taxable earnings under subsection (2), any deduction taken into account under section 23(3) in calculating the amount of the chargeable overseas earnings—

a cannot then be deducted under section 11 from those taxable earnings, but b may be deducted under that section from any taxable earnings under section 15 .

6 See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.

7 Section 15(1) does not apply to general earnings within subsection (1).