| EIM40001 | The scope of the charge
to tax on general earnings: introduction |
| EIM40002 | General earnings from
employment: taxable earnings |
| EIM40003 | General earnings: diagram
showing the charging provisions |
| EIM40004 | General earnings:
examples of the charging provisions |
| EIM40005 | Special rules for
determining the year that general earnings are for:
pre-commencement and post-cessation earnings |
| EIM40006 | Effect of non-residence
on pre-commencement and post-cessation earnings |
| EIM40007 | Effect of non-residence
on pre-commencement and post-cessation earnings |
| EIM40021 | Overseas offices and
employments: dealt with under Part 2 ITEPA 2003 |
| EIM40031 | Meaning of foreign
employer |
| EIM40032 | Meaning of the United
Kingdom |
| EIM40033 | Earnings paid in foreign
currency |
| EIM40034 | Information about foreign
issues |
| EIM40101 | Taxable earnings:
employee resident and ordinarily resident in the United
Kingdom |
| EIM40102 | Taxable earnings:
employee resident and ordinarily resident in the United Kingdom:
chargeable overseas earnings |
| EIM40103 | Taxable earnings:
chargeable overseas earnings: dual contract arrangements |
| EIM40104 | Dual contract
arrangements: example |
| EIM40105 | Earnings that cannot be
remitted to the United Kingdom |
| EIM40106 | Deductions from
seafarers' earnings |
| EIM40201 | Taxable earnings:
employee not resident or not ordinarily resident in the United
Kingdom: UK based earnings |
| EIM40202 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: absence from duties |
| EIM40203 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: "merely incidental" duties |
| EIM40204 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: merely incidental duties: examples |
| EIM40205 | Crown servants: general
earnings from overseas Crown employment subject to United Kingdom
tax |
| EIM40206 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
UK-based earnings: location of duties performed on a vessel or
aircraft |
| EIM40207 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties performed on a vessel or aircraft: example |
| EIM40208 | Employee resident,
ordinarily resident or domiciled outside the United Kingdom:
location of duties: workers in the offshore oil and gas
industry |
| EIM40209 | Crown servants: general
earnings from overseas Crown employment subject to United Kingdom
tax: text of Board's order under Section 28(5) |
| EIM40221 | Employee not resident or
not ordinarily resident in the United Kingdom: calculation of
general earnings in respect of duties performed in the United
Kingdom |
| EIM40222 | 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 |
| EIM40223 | Employees performing
duties in the United Kingdom: statutory powers to obtain
information |
| EIM40301 | Earnings charged on
remittance: general |
| EIM40302 | Meaning of remitted to
the United Kingdom |
| EIM40303 | Meaning of remitted to
the United Kingdom: benefits in kind and UK-linked debts |
| EIM40304 | Employee resident but not
ordinarily resident in the United Kingdom: interaction of Sections
25 and 26 |
| EIM40321 | Deductions from general
earnings charged on remittance |
| EIM40322 | Deductions from general
earnings charged on remittance: capital allowances |
| EIM40323 | General earnings charged
on remittance: relief for delayed remittances |
| EIM40601 | Double taxation:
general |
| EIM40602 | Double taxation:
procedure |
| EIM40603 | Double taxation: teachers
and researchers |
