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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 / E4.122 Employment income—office or employment under the Crown
Commentary

E4.122 Employment income—office or employment under the Crown


Personal and employment tax

The term 'qualifying earnings from overseas Crown employment subject to UK tax' is significant in the context both of:

  1. Ìý

    •ÌýÌýÌýÌý employees resident in the UK (see E4.109), and

  2. Ìý

    •ÌýÌýÌýÌý employees not resident in the UK (see E4.110)

Overseas crown

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