EIM00510 - Employment income: introduction

Part 2 ITEPA 2003

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:


  • "general earnings" (see EIM00511) and
  • "specific employment income" (see EIM00512).

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.

See also:

EIM00505Table of contents
EIM42200 onwardsBasis of assessment
EIM31610 onwardsDeductions from earnings