Commentary

A. Introduction to taxation of employment income

Division BII Taxation of Employment Income
| Commentary

A. Introduction to taxation of employment income

| Commentary

Division BII     Taxation of Employment Income

This Division is up to date to 1 March 2022

1.     Taxation of Employment Income

Contributing Editor

COLM KELLY LLB, LLM

of Lincoln's Inn, Barrister

A.     Introduction to taxation of employment income

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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