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

