Division BII Taxation of Employment IncomeThis Division is up to date to 1 March 20221. Taxation of Employment IncomeContributing EditorCOLM KELLY LLB, LLMof Lincoln's Inn, BarristerA. Introduction to taxation of employment incomeThe main statutory provisions governing the taxation of employment income are to be found in the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). That Act came into force on 6 April 2003. The earlier provisions were largely to be found in the Income and Corporation Taxes
This Division is up to date to 1 March 2022
COLM KELLY LLB, LLM
of Lincoln's Inn, Barrister
The main statutory provisions governing the taxation of employment income are to be found in the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). That Act came into force on 6 April 2003. The earlier provisions were largely to be found in the Income and Corporation Taxes
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