EIM60700 - Tax treatment of income from
Government and other Public Departments: scope of guidance
The guidance at
EIM60710 to EIM60740 relates to official
earnings paid:
- by Government and other Public
Departments, out of the public revenue of the United Kingdom or of
Northern Ireland, to individuals who hold (or have held) office
under, or render services to, such Departments
- by or through certain Public Departments
out of the revenue of any member of the Commonwealth and any part
of India or Pakistan, any colony, or any territory under Her
Majesty's protection
- not out of public revenues, but by certain
bodies treated as Public Departments (see
EIM60710)
- not out of public revenues, but to
Departmental officials
- to holders of certain part-time public
appointments.
The expression "official earnings" includes salaries, wages,
fees, expenses payments, benefits, pensions and retiring
allowances. The guidance is arranged as follows:
| EIM60710 | Bodies treated as Public
Departments |
| EIM60720 | Expenses deductions under
Section 368 ITEPA 2003 |
| EIM60730 | Expenses deductions under
Section 336 to 338 ITEPA 2003 |
| EIM60740 | Part-time public
appointments |
