EIM00100 - About this manual

This manual is a guide to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).

ITEPA 2003 was developed by the Tax Law Rewrite Project and replaces the Schedule E legislation in the Income and Corporation Taxes Act 1988 (ICTA 1988) and elsewhere. The aim of the project is to rewrite UK tax law using simpler language and a clearer structure.

ITEPA 2003 applies with effect from 6 April 2003 and this manual describes the law as it applies to 2003/04 and later years.

The SE Manual has been retained to describe the law in ICTA 1988 and elsewhere that still applies to 2002/03 and earlier years. If you are dealing with any year before 2003/04 you must use the guidance in the SE Manual and not the guidance in this manual.

Although ITEPA 2003 presents tax law in a clearer and simpler way it broadly retains the effect of the legislation in ICTA 1988 and elsewhere. What was taxable before remains taxable now, although a number of minor changes have been made. These changes are described in the guidance.

Because the effect of ITEPA 2003 is very similar to the earlier legislation, this manual is modelled closely on the SE Manual. You will usually find that each paragraph in the SE Manual that deals with current legislation has a similar paragraph in this manual that uses the same number. For example, EIM00670 is very similar to SE00670, except that the statutory references have been updated. We hope that if you are familiar with the SE Manual you will find it easy to find your way around this manual.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)