A1.139 Employment income

A1.139 Employment income

ITEPA 2003 charges three types of income; income from employments (and offices), pension income and certain social security benefits.

With effect from 2013/14 employment income is, broadly speaking assessable as follows:

  1.  

    (a)     where the employee is UK resident, as defined by the statutory residence test, and domiciled in the UK, general earnings are taxable in full when those earnings are received, whether the duties are carried out in the UK or abroad. General earnings attributable to the overseas part of a split year are not charged to tax unless the earnings relate to duties performed in the UK or to overseas Crown

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