251. Territorial Scope.

If the employee is not resident1 in the UK, the employee is taxable only on general earnings in respect of duties performed in the UK and from overseas Crown employment subject to UK tax, but this is subject to the application of a double-tax treaty2. If the employee is resident and domiciled3 in the UK, tax is charged on the employee's earnings in full4. If the employee is UK resident but domiciled elsewhere, the remittance basis may apply to the foreign earnings5. In general, the remittance basis applies differently depending upon whether the employee satisfies a three-year period of