Section 22 | Chargeable overseas earnings for year when remittance basis applied and employee outside section 26

(1)This section applies to general earnings for a tax year , to the extent that they are chargeable overseas earnings for that year, if—^F1

(a)section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the employee for that year, and^F1F2

(b)the employee did not meet the requirement of section 26A for that year.^F1F3F4

(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.^F5

(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.^F6

(6)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.^F7

(7)Section 15(1) does not apply to general earnings within subsection (1).^F7F8