Section 15 applies to:
There is no reference to where the duties of the employment are
performed. The majority of employees in the United Kingdom are
chargeable under Section 15.
The full amount of Section 15 earnings received in the tax
year comprise taxable earnings whether the earnings are for that
year or some other year and whether or not the employment is still
held at the time when the earnings are received.
Before 6 April 2008, general earnings, other than chargeable
overseas earnings, for a tax year in which a person was resident
and ordinarily resident, but not domiciled, in the United Kingdom
were taxable under Section 21 ITEPA.
Section 21 was withdrawn with effect from 6 April 2008.
Since 6 April 2008 an employee or office holder who is
resident and ordinarily resident but not domiciled in the UK, who
was previously taxable under Section 21, is taxable under Section
15, other than for chargeable overseas earnings. Guidance on
"chargeable overseas earnings" can be found at
EIM40102 onwards.