Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 22: Chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK
87.This section deals with those earnings that the Schedule E legislation excepts from Case I as “foreign emoluments” by virtue of section 192 of ICTA.
88.Subsections (1) and (2)  explain that, where this section applies, “taxable earnings” are the full amount of overseas chargeable earnings that are remitted to the UK. See Note 9 in Annex 2.
89.Subsection (3) sets out the rule that the remittance basis is not affected by the fact that the earnings may relate to a different tax year to that in which they are remitted or to a year when the employment is not held. It derives from section 202A(2) of ICTA. It also includes a signpost to possible relief under section 35 in the cases of delayed remittances.
90.Subsection (4) is a signpost to section 23 which describes how to calculate the amount of chargeable overseas earnings within this section.
91.Normally, any deductions available would be subtracted from taxable earnings, under section 11 to give “net taxable earnings” – the amount chargeable to tax in that year. However, deductions have already been taken off in arriving at the amount of “chargeable overseas earnings” according to the calculation set out in section 23. Subsection (5) sets out that deductions taken off in arriving at “chargeable overseas earnings” should not be taken off again in arriving at the “net taxable earnings” relating to those chargeable overseas earnings.
92.Those deductions are, however, still available to set against any taxable earnings that remain subject to section 21. See Note 8 in Annex 2.