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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Employment income—scope of tax charge / E4.109 Employment income—remittance basis—UK resident employees meeting section 26A test
Commentary

Section E4.109 Employment income—remittance basis—UK resident employees meeting section 26A test


Personal and employment tax

Specific provisions apply in relation to the remittance basis for individuals who are resident, but not domiciled in the UK (see E6.324A–E6.332A).The provisions differ according to whether or not the employee meets the test in ITEPA 2003, s 26A ('the section 26A test'). See below for how the test is met, and see E4.109A below for where the test is not met.

Before 2013/14 the provisions below applied where the employee was not ordinarily resident in the UK. See E6.124E as regards the abolition of

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