27 UK-based earnings for year when employee not resident in UK
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Employees not resident in UK

27  UK-based earnings for year when employee not resident in UK

(1)     This section applies to general earnings for a tax year [for which] the employee is not resident in the United Kingdom if they are—

(a)     general earnings in respect of duties performed in the United Kingdom, . . .

(b)     general earnings from overseas Crown employment subject to United Kingdom tax[, or

(c)     general

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