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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Remittance basis rules: employees who met section 26A requirement

  • Section 25 UK-based earnings for year when employee resident, but not ordinarily resident, in UK
  • Section 26 Foreign earnings for year when remittance basis applied and employee met section 26A requirement
  • Section 26A Section 26: requirement for 3-year period of non-residence
  1. Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
  2. Crossheading Remittance basis rules: employees who met section 26A requirement

Crossheading Remittance basis rules: employees who met section 26A requirement

From legislation.gov.uk

Contents

  1. Section 25 UK-based earnings for year when employee resident, but not ordinarily resident, in UK
  2. Section 26 Foreign earnings for year when remittance basis applied and employee met section 26A requirement
  3. Section 26A Section 26: requirement for 3-year period of non-residence
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