is the charging provision for general earnings in respect of
duties performed in the United Kingdom for any tax year in which
the employee or office holder is resident in the United Kingdom but
not ordinarily resident (see
EIM42802). Before 6 April 2008 these
earnings were chargeable under Section 25. Section 25 was abolished
with effect from 6 April 2008.
Section 27 is the charging provision for general
earnings in respect of duties performed in the United Kingdom for
any tax year in which the employee or office holder is not resident
in the United Kingdom (see
EIM42802).
The full amount of Section 15 (or Section 25 if before 6
April 2008) or Section 27 earnings received in the tax year
comprises 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. See
EIM40221 for guidance on the calculation
of general earnings in respect of duties performed in the United
Kingdom. The place where duties are performed is significant in
deciding whether or not there is a charge under these sections. For
most employees this is simply a question of fact. However, special
rules apply to certain employees working in specified occupations
and/or in particular places.
In particular, Section 27 specifically provides for a charge
to tax on general earnings from overseas Crown employment subject
to United Kingdom tax (see
EIM40205).
See
EIM40202 to EIM40209 for further
information on location of duties.
