EIM00515 - Employment income: earnings from an office or employment
Section 62 ITEPA 2003
For 2003/04 onwards, the main tax charge on employment income is
in respect of the "earnings" from an office or employment. This is
the income that was previously taxed under Section 19(1)1 ICTA 1988
as "emoluments therefrom".
The guidance on this topic is arranged as follows:
| EIM00520 | Meaning of earnings |
| EIM00600 | Meaning of from the employment |
| EIM00610 | Important principles |
| EIM00620 | Lump sum payments taxed as earnings |
| EIM01000 | List of particular items |
| EIM42200 onwards | Basis of assessment |
| EIM31610 onwards | Deductions from emoluments |
