SE00510 - Emoluments of employees and office holders: introduction
Section 19(1)1 ICTA 1988
Income which an individual receives from an office or employment
is charged to tax under 'Schedule E'.
Schedule E is set out in Section 19(1) ICTA 1988.
Paragraph 1 of Schedule E deals with income from offices and
employments. It is referred to in this manual as Section 19(1)1.
Section 19(1)1 applies to all employees and office holders,
whatever their rate of pay. It charges tax on 'emoluments' from an
office or employment. You will find the detailed guidance on this
subject arranged as follows:
| SE00520 | Meaning of 'emoluments' |
| SE00600 | Meaning of 'from an office or employment' |
| SE00610 | Important principles |
| SE00620 | Lump sum payments chargeable under Section 19(1)1 |
| SE01000 | List of particular items |
| SE42200 onwards | Basis of assessment |
| SE31610 onwards | Deductions from emoluments |
