[554Z9 Remittance basis: [A does not meet section 26A requirement]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Remittance basis]

[554Z9  Remittance basis: [A does not meet section 26A requirement]]

[(1)     [Subsections (2) and (2A) apply] if—

(a)     the value of the relevant step, or a part of it, is “for” a tax year (“the relevant tax year”) as determined under section 554Z4,

(b)     section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to A for the relevant tax year,

[(c)     A does not meet the requirement of section 26A for the relevant tax year (reading references there to the employee as references to A),]

(d)     A's employment with B in the relevant tax year is employment with a foreign employer, and

(e)     the duties of A's employment with B in the relevant tax year are performed wholly outside the United Kingdom.

[(1A)

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