EIM40000 - The scope of the charge to tax on general earnings: contents
Part 2 Chapters 4 and 5 ITEPA 2003
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The scope of the charge to tax on general earnings: introduction |
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General earnings from employment: taxable earnings |
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General earnings: diagram showing the charging provisions |
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General earnings: examples of the charging provisions |
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Special rules for determining the year that general earnings are for: pre-commencement and post-cessation earnings |
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Effect of non-residence on pre-commencement and post-cessation earnings |
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Effect of non-residence on pre-commencement and post-cessation earnings |
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The year that earnings are “for” |
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The year that earnings are "for" - arrangement of guidance |
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Approach to determining the year that earnings are “for” |
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Annual bonuses awarded for meeting corporate, team or personal targets |
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Bonuses and deferred remuneration plans - the effect of conditionality and employer’s discretion |
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Long Term Incentive Plans and Deferred Remuneration |
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The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for” |
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The year that earnings are "for" - Long Term Incentive Plans and Deferred Remuneration - staged vesting |
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Overseas offices and employments: dealt with under Part 2 ITEPA 2003 |
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Meaning of foreign employer |
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Meaning of the United Kingdom |
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Earnings paid in foreign currency |
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Information about foreign issues |
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Taxable earnings: employee resident and ordinarily resident in the United Kingdom |
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Taxable earnings: employee resident and ordinarily resident in the United Kingdom: chargeable overseas earnings |
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Taxable earnings: chargeable overseas earnings: dual contract arrangements |
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Dual contract arrangements: example |
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Earnings that cannot be remitted to the United Kingdom |
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Deductions from seafarers' earnings |
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Taxable earnings: employee not resident or not ordinarily resident in the United Kingdom: UK based earnings |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: absence from duties |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: merely incidental duties: examples |
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Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example |
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Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry |
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Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's order under Section 28(5) |
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Employee not resident or not ordinarily resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom |
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Employee not resident or not ordinarily resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom: example |
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Employees performing duties in the United Kingdom: statutory powers to obtain information |
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Earnings charged on remittance: general |
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Meaning of remitted to the United Kingdom |
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Meaning of remitted to the United Kingdom: benefits in kind and UK-linked debts |
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Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26; Statement of Practice 5/84 |
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Employee resident but not ordinarily resident in the United Kingdom; interaction of Sections 15 and 26: Statement of Practice 1/09 |
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Employee resident but not ordinarily resident in the United Kingdom: Statement of Practice 1/09: full text |
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Employee resident but not ordinarily resident: Statement of Practice 1/09: Frequently Asked Questions |
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Deductions from general earnings charged on remittance |
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Deductions from general earnings charged on remittance: capital allowances |
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Double taxation: general |
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Double taxation: procedure |
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Double taxation: teachers and researchers |
