The ITEPA 2003 provisions charge income tax on general earnings for any tax year in which the individual residence and other conditions are met. Specific employment income is taxed in the year stated in the rules which apply to the income concerned. See E4.1324–E4.1326. See also E4.102 and appropriate articles in Divisions E4.4–E4.8.
Therefore, as regards general earnings, the first requirement for any tax year is to determine which rules, if any, of ITEPA 2003 apply to the earnings at the time that they were earned. This will establish whether the earnings are taxable and, if so, on what basis (either the arising basis of ITEPA 2003, ss 15, 27 or the remittance basis of ITEPA 2003, ss 22, 26).
Tax year
Once the relevant provision has been established, the tax year of assessment must be determined, normally by reference to receipt under ITEPA 2003, ss 18, 19 (see E4.118). As regards earnings for non-UK duties assessed on the remittance basis under ITEPA 2003, ss 22, 26, the assessable earnings are the remittances made to the UK
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