UK employment with non-UK workdays

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Employment Tax

Guidance

In the UK, income that a person receives as the holder of an office or employment is charged to tax as employment income. Employment income is defined in ITEPA 2003, s 7 as either ‘general earnings’ or ‘specific employment income’. Special rules apply to the taxation of general earnings of individuals who are ‘not resident’ or, to 2024/25, ‘not domiciled’ in the UK. These special rules do not apply to specific employment income. For more detailed information on types of employment income, see the Tax on cash earnings ― overview guidance note.

Note that the non-UK domicile basis of taxation is abolished from 6 April 2025, see the Abolition of the remittance basis from 2025/26 guidance note for further details. Much of the following guidance therefore focuses on the rules applicable up to 2024/25. However, from 2025/26, the rules on remittance basis may remain relevant insofar as a non-UK domicile has kept income abroad and has not remitted it to the UK by 5 April 2025.

Holding an office or employment is not sufficient

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Paul Tew

Writer and advisor at Paywatch

Paul Tew is a freelance adviser, primarily in the areas of pay, personal taxation and remuneration planning. A frequent contributor to technical journals on pay and benefits issues, having written for the "In Business" section of the Times. Paul continues to supply articles for various recognised professional publications including Pay and Benefits magazine, Taxation magazine and Company's Secretary's Review. Paul also has had several loose leaf and bound books published on a variety of subject matter including PAYE, NIC, Sickness and Maternity Pay.Paul has written and presented training courses as well as headed up payroll and employment help desks and acted as an assessor for recognised Payroll/HR qualifications. Paul previously worked in the healthcare and oil sectors managing Pay and benefit services, so has many years of experience in dealing with PAYE and employment compliance issues across a broad range of industries and organisations.

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