The above published guidance covers rules for the taxation of overseas earnings and employment income of foreign domiciled employees who are working inside and outside the United Kingdom and claiming the remittance basis of taxation.

With effect from 6 April 2014 certain income from overseas employments will be taxed according to the “arising” basis if an individual meets the conditions set out in section 24A of the Income Tax Earnings and Pensions Act 2003.

There are 5 conditions to establish whether or not the legislation applies. Income from non-UK employment will be taxed on the arising basis if someone meets each of Conditions 1 to 4 and does not meet Condition 5. More information on each of the conditions is available in the guidance.