Section 554Z10 Remittance basis: A met section 26A requirementF1F13F14
United Kingdom
F8Except in a case within subsection (2AA), The overseas portion of (as the case may be)—
A's employment income by virtue of section 554Z2(1), or
the relevant part of A's employment income by virtue of that section,
is “taxable specific income” in a tax year so far as the overseas portion is remitted to the United Kingdom in that year.
Where the relevant step is within paragraph 1 of Schedule 11 to F(No. 2)A 2017, the overseas portion of (as the case may be)—
A's employment income by virtue of section 554Z2(1), or
the relevant part of A's employment income by virtue of that section,
is “taxable specific income” in the tax year in which the relevant step is treated as being taken so far as the overseas portion is remitted to the United Kingdom in that tax year or in any previous tax year.
The overseas portion” of A's employment income by virtue of section 554Z2(1), or of the relevant part of that income, is so much of that income, or of the relevant part of it, as is not in respect of UK duties.
“UK duties” means duties performed in the United Kingdom.
For F11the purposes of this section, any income which is remitted before A's employment with B starts is treated as being remitted in the tax year in which the employment starts.
The extent to which—
the employment income, or the relevant part of it, is not in respect of UK duties, or
so much of the employment income, or of the relevant part of it, as is attributable to the UK part of the relevant tax year is not in respect of UK duties,
is to be determined on a just and reasonable basis.
Annotations
Textual amendments
- F1
Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1
- F2
Words in s. 554Z10(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 41(2)
- F3
S. 554Z10(1)(a) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(2)
- F4
Word in s. 554Z10(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(b)
- F5
S. 554Z10(1)(c) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 14(1)(c) (with Sch. 46 para. 26)
- F6
Word in s. 554Z10(1)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(c)
- F7
S. 554Z10(2) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(3)
- F8
Words in s. 554Z10(2) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 41(3)
- F9
S. 554Z10(2AA) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 41(4)
- F10
S. 554Z10(2A)(2B) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(4)
- F11
Words in s. 554Z10(3) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(5)
- F12
S. 554Z10(4) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(6)
- F13
Words in s. 554Z10 heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 14(2) (with Sch. 46 para. 26)
- F14
Word in s. 554Z10 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(a)
Notes on Part 7A
Modifications
- C1
Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)
- C2
Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)
- C3
Pt. 7A modified (22.7.2020) by 2017 c. 32, Sch. 11 para. 1A(2)(6) (as inserted by Finance Act 2020 (c. 14), s. 16(3))