Net Income/Gross Income on Overseasa Earnings

[holla007]

Regards to all in the house, my very question here is that, if you are making an application for Tier 1 extension based on the income/earnings from overseas in a country with a tax system, was it the gross income/earnings that will be accessed by the home office or the net income/earnings by the home office on that overseas earning.

many thanks ahead all meaningful assistance.