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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 / E4.120 Employment income—remittances to the UK

E4.120 Employment income—remittances to the UK

Personal and employment tax

The phrase 'remitted to the UK' has the meaning given in ITA 2007, Pt 14, Ch A1 (ss 809A–809Z10)¹. The remittance basis of taxation applies to certain non-domiciled, and (up to 5 April 2013)

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

B2.413 Car hire

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

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