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Income Tax (Earnings and Pensions) Act 2003

Crossheading Employees not resident in UK

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Section 27 UK-based earnings for year when employee not resident in UK

Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Crossheading Employees not resident in UK

Crossheading Employees not resident in UK

From legislation.gov.uk

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Section 27 UK-based earnings for year when employee not resident in UK