Income from overseas offices or employments could be said to be
Miscellaneous Income charged under the special rules for Foreign
Income in IT(TOI)A 2005. But Section 575(4) IT(TOI)A provides that
any income that falls within any Chapter of Part 5 IT(TOI)A
(Miscellaneous Income) and Part 2 of ITEPA 2003 (Employment Income)
is to be dealt with under Part 2 of ITEPA.
Earnings from overseas offices or employments are either chargeable under ITEPA or not at all. A decision must be made whether general earnings from such sources are taxable by reference to the charging provisions in Part 2 Chapters 4 and 5 ITEPA. Guidance is provided at EIM40002 and EIM40003.