Commentary on Sections General Part 2: Other enactments Paragraph 147
3622.This paragraph amends section 24 FA 1974, which extends the Inland Revenue’s right to call for a return of the emoluments derived from duties performed in the United Kingdom.
3623.A return issued under section 24 FA 1974 can call for particulars of emoluments “whether or not tax is chargeable on them”. This could be read as requiring the taxpayer to include details of emoluments that would be exempt, even in the case of a UK resident taxpayer working on UK duties for a UK employer. This paragraph removes any uncertainty about the meaning of “whether or not tax is chargeable on them” to make it clear the provision concerns the employee’s “general earnings” (whether or not chargeable to tax) and that the return does not have to include income that is exempt.