RPSM05101150 - Technical Pages: Contributions and tax relief: Member contributions: Entitlement to tax relief: Relevant UK earnings

What are relevant UK earnings

Relevant UK earnings means

• employment income such as salary, wages, bonus, overtime, commission providing it is chargeable to tax under Section 7(2) ITEPA 2003
• income chargeable under Part 2 ITTOIA 2005, that is income derived from the carrying on or exercise of a trade, profession or vocation (whether individually or as a partner acting personally in a partnership)
• income arising from patent rights and treated as earned income under section 833 (5B) ICTA 1988
• general earnings from an overseas Crown employment which are subject to tax in accordance with section 28 of ITEPA 2003.

Where relevant UK earnings are not taxable in the United Kingdom due to section 788 of ICTA 1988 (double taxation agreements), those earnings are not regarded as chargeable to income tax and so will not count towards the annual limit for relief (see RPSM05101120).