EIM42200 - Employment income: basis of assessment for general earnings: arrangement of guidance: contents

Chapters 4 and 5 of Part 2 ITEPA 2003

1. EIM42201

   Basis of assessment for general earnings: introduction
2. EIM42202

   Example of a case where the year of assessment is not the year that the earnings are for
3. EIM42205

   'Earnings basis' and 'accounts basis' not to be used
4. EIM42206

   Employees at all times resident and domiciled in the United Kingdom
5. EIM42207

   Employees who are, or have been, not resident or not domiciled in the United Kingdom
6. EIM42210

   Table setting out the basis of assessment for particular types of payment, and benefits in kind
7. EIM42220

   Earnings received before an employment starts or after it ends
8. EIM42221

   Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received before an employment starts
9. EIM42222

   Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received after an employment ends
10. EIM42240

    Link between the basis of assessment and operation of PAYE
11. EIM42260

    Meaning of received: general
12. EIM42270

    The time when earnings are received: actual payment
13. EIM42271

    Employment income: basis of assessment for general earnings: the time when earnings are received: actual payment: example of a case where income is paid to a third party
14. EIM42280

    Payments on account of emoluments: general: directors' drawings
15. EIM42290

    Entitlement to payment of earnings
16. EIM42292

    Entitlement to payment of earnings: “White v Inland Revenue Commissioners” SpC357
17. EIM42300

    Entitlement to director's earnings
18. EIM42310

    Crediting of director's earnings in the accounts or records of the company
19. EIM42320

    Limited scope of the crediting rule
20. EIM42330

    Director's earnings fixed before the end of the period for which they are due
21. EIM42340

    Director's earnings fixed after the end of the period for which they are due
22. EIM42350

    Director's earnings conditional on results: the date they are to be regarded as determined
23. EIM42360

    The time at which a person has to be a director for the special rules to apply
24. EIM42370

    Foreign earnings taxed at time of receipt in the United Kingdom
25. EIM42371

    Foreign earnings taxed at time of receipt in United Kingdom:example
26. EIM42380

    Earnings received after the death of an employee or office holder
27. EIM42390

    The charge on the personal representatives of a deceased employee or office holder
28. EIM42400

    Time limit for assessment of personal representatives
29. EIM42410

    Death of employee or office holder: earnings received up to the date of death
30. EIM42420

    More than usual number of pay days in the year
31. EIM42430

    Timing of expenses deductions
32. EIM42440

    Assessments made after a change of practice
33. EIM42450

    Income to which the change of practice rule applies
34. EIM42460

    The change of practice rule: cases involving exemption from tax
35. EIM42470

    How the change of practice rule applies