| Commentary

(5) Amounts treated as earnings

| Commentary

(5)     Amounts treated as earnings

General earnings also includes amounts which are to be treated as earnings (ITEPA 2003 s 7(2)(b), s 7(3)(b). Importantly, these amounts include amounts which fall under Part 3 Chapters 2 to 11 (the benefits code, which taxes benefits in kind), payments to agency workers and payments to workers under arrangements made by intermediaries and to workers providing services through managed service companies (ITEPA 2003 s 7(5)).

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