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Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employeesF1

United Kingdom

  1. Taxable earnings
  2. Remittance basis rules for employees outside section 26
  3. Remittance basis rules: employees who met section 26A requirement
  4. Employees not resident in UK
  5. Special class of earnings for purposes of sections 25 to 27
  6. Year for which general earnings are earned
  7. ...
  8. Relief for delayed remittances
  9. Place of performance of duties of employment
  10. Apportionment of earnings

Annotations

Textual amendments

F1

Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10

Notes on Part 2

Modifications

C1

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

C2

Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))