SolvedCrossheading Remittance basis rules for employees outside section 26
From legislation.gov.uk
Contents
- Section 21 Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings
- Section 22 Chargeable overseas earnings for year when remittance basis applied and employee outside section 26
- Section 23 Calculation of “chargeable overseas earnings”
- Section 24 Limit on chargeable overseas earnings where duties of associated employment performed in UK
- Section 24A Restrictions on remittance basis
- Section 24B Definitions of “C” and “I” for the purposes of section 24A(14)