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13A.3.1.1 Source and Timing |
Where the remittance basis applies ie sections 22(2) and 26(2) the meaning of remittance is explained in sections 33 and 34 while the relief for delayed remittance is set out in sections 35–37 (for details see text „60.4).Liability arises on sums received in the UK whether or not the office or employment is still held when the emoluments are received in the UK106; the earnings are treated as belonging to the last year in which the employment was held.107 When the person dies before the remittance, tax is charged on the personal representatives.108 On timing for domestic income under ITEPA see „14A.2 below. |
13A.3.1.2 Place of Performance of Duties109 |
In determining whether duties are performed wholly outside the UK, duties performed in the UK but which are purely incidental to the performance of duties abroad are ignored.110 Certain duties are declared to be performed in the UK, such as certain duties on board ships and aircraft.111 Employments of a public nature under the Crown and payable out of public revenue have already been covered and no longer need to be deemed to be performed inside the UK.112 These rules are varied for seafarers and their 100% reduction.113 There are also rules for the |