EIM00515 - Employment income: earnings from an office or employment

Section 62 ITEPA 2003

For the tax year 2003 to 2004 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.

Guidance	Topic
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