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Where the remittance basis applies for the tax year but the employee does not meet the section 26A test in E4.109 (or was ordinarily resident in the UK when that concept applied), taxable earnings are computed in a similar way as for employees resident and domiciled in the UK (see E4.108), but with one important difference: the concept of chargeable overseas earnings (calculated as set out below). To the extent that they are chargeable overseas earnings for the tax year, the full amount of general earnings remitted to the UK in any tax year (not necessarily the year in which they arose) is taxable earnings in that year, whether or not the employment is held when the earnings are remitted¹. See E6.324C for the meaning of 'remitted to the UK'². General earnings which are chargeable overseas earnings are not taxable under ITEPA 2003, s 15 (earnings of UK resident employees — see E4.108)³.

As regards the treatment of earnings for a year in which the