| Commentary

(a) General

| Commentary

(4)     General earnings

(a)     General

'General earnings' is the primary ingredient of employment income. The term means earnings within Chapter 1 of Part 3 (see ITEPA 2003 s 7(3)(a)), which in turn means (in relation to an employment) any salary, wages or fee, any gratuity or other profit or incidental benefit in money or money's worth, or anything else that constitutes an emolument of the employment (ITEPA 2003 s 62(2)). There are statutory timing rules in ITEPA 2003 s 18 and s 686 which apply

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