SE42370 - Emoluments from offices and employments: basis of assessment of emoluments falling within Case III of Schedule E

Section 202A(1)(b) and (2) ICTA 1988

Emoluments within the scope of Case III of Schedule E are charged to tax on the full amount received in the United Kingdom in the year of assessment. This is so

• whether the emoluments are for that year or for some other year of assessment, and
• whether or not the office or employment is held at the time the emoluments are received in the United Kingdom.

There is no Case III charge on emoluments received overseas – only when there is a remittance to the United Kingdom (see example SE42371).

As regards

• what emoluments fall within Case III, see SE40301
• the meaning of “received in the United Kingdom”, see SE40302.