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ITEPA03/S41A(1) sets out the conditions which must be met for the remittance basis to apply to employment income chargeable under Chapters 2, 3, 3C (except section 446UA - see ERSM160620), 3D, 4 & 5 of Part 7 ITEPA.

The first condition is that there must be an amount that counts as an individual’s employment income for a tax year, in respect of an employment, by virtue of one of the above Chapters (subsection (1)(a)).

The second is that some part of the relevant period must be within a tax year for which section 809B, 809D or 809E ITA 2007 (remittance basis) applies to the individual (subsection (1)(b)).

ITEPA03/S41B then goes on to explain what is meant by the concept of the “relevant period�. The general intention is that the relevant period should represent the period in which the income is earned, or to which it most closely relates.