PSI2.1.8 - Taxation Background: General - Schedule E - General

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Schedule E forms the basis of the income tax charge on income from employments, such as salaries and wages. Pensions from approved schemes are taxed under this Schedule by virtue of section 597(1) ICTA 88.