The provisions under which general earnings fall to be charged are shown in the following table.
| United Kingdom residence status of employee | Duties of employment performed either wholly or partly in the United Kingdom | Duties of employment performed wholly outside the United Kingdom | |
| Performed in the United Kingdom | Performed outside the United Kingdom | ||
| Resident, ordinarily resident and domiciled | Section 15 (See Note 1) | Section 15 (See Note 1) | Section 15 (See Note 1) |
| Resident, ordinarily resident but not domiciled | Section 15 (See Note 1) | Section 15 (See Note 1) | Section 15 (See Note 1)
or Section 22 (See Note 2) |
| Resident but not ordinarily resident | Section 15 | Section 26 | Section 26 |
| Not resident but ordinarily resident | Section 27 | No liability | No liability |
| Not resident and not ordinarily resident | Section 27 | No liability | No liability |
See EIM33000 and subsequent for information on the Seafarers’ Earnings Deduction.
See EIM40102 for the circumstances in which Section 22 applies.
: charges all general earnings for a tax year in which the
employee or office holder is resident in the UK. The charge is on
the full amount of earnings received in the tax year. See
EIM40101. Before 6 April 2008 Sections
21 and 25 may apply (see
EIM40002.)
If the employee is also ordinarily resident and domiciled in
the UK, Section 15 applies irrespective of where the duties are
performed. If the employee or office holder is resident and
ordinarily resident but not domiciled in the UK, Section 15 applies
to the extent that the earnings are not “chargeable overseas
earnings” taxable under Section 22. If the employee or office
holder is not ordinarily resident in the UK, Section 15 applies to
UK based earnings, that is general earnings in respect of duties
performed in the UK.
Section 22: charges "chargeable overseas earnings"
but only to the extent that those earnings are remitted to the
United Kingdom. See
EIM40102.
Section 26: charges foreign earnings but only to
the extent that those earnings are remitted to the United Kingdom.
See
EIM40301.
Section 27: charges all "UK-based" earnings, that
is general earnings in respect of duties performed in the United
Kingdom. The charge is on the full amount of Section 27 earnings
received in the tax year. See
EIM40201.
