Income that a person receives as the holder of an office or
employment is charged to tax as "employment income".
Employment income is defined in Section 7 ITEPA 2003. It consists of:
Most of the payments and benefits covered in this manual count
as general earnings. But the distinction between general earnings
and specific employment income is important. There are special
rules for taxing the general earnings of people who are not
resident, or not ordinarily resident, or not domiciled in the
United Kingdom for tax purposes (see
EIM40001 onwards). Those special rules
do not apply to specific employment income.
The list at EIM01000 shows you where to find guidance about particular items of employment income.
|EIM00505||Table of contents|
|EIM42200 onwards||Basis of assessment|
|EIM31610 onwards||Deductions from earnings|