Income Tax (Earnings and Pensions) Act 2003 section 15

Earnings for year when employee UK resident

Section 15 establishes the basic rule for taxing the general earnings of UK resident employees, including special rules that apply during a split year.

• If you are UK resident for a tax year, the full amount of general earnings you receive in that year counts as taxable earnings from your employment
• In a split year, earnings attributable to the overseas part of the year may be excluded from the UK tax charge, provided they do not relate to duties performed in the UK or to overseas Crown employment subject to UK tax
• The receipts basis applies regardless of whether the employment is still held at the time the earnings are received, or whether the earnings relate to work done in a different tax year
• Any apportionment of earnings between the UK and overseas parts of a split year must be carried out on a just and reasonable basis