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Earnings from employment that you earn in a year for which you are resident in the UK are taxable in the UK when you receive those earnings.

During the tax year, the earnings which relate to duties you perform overseas in that year are foreign earnings if:

  1. you’re not domiciled in the UK throughout the year
  2. you’re taxed on the remittance basis
  3. your duties of employment are carried out wholly or partly outside the UK, and that year is either:
  4. the first tax year immediately after 3 consecutive tax years you were not resident in the UK.
  5. one of the next 2 tax years after such a year

These earnings are not taxable in the UK unless they’re remitted to the UK.

If your foreign earnings are not remitted to the UK in the tax year that you receive them, they’re not taxable in the UK in that tax year. This is overseas workday relief.

Your foreign earnings are taxable in the tax year they’re remitted to the UK. This may be in the year they’re actually received or in a later year.

If your foreign earnings are not remitted to the UK at all, they’re not taxable in the UK.