SE42230 - Emoluments from offices and employments: basis of assessment of money emoluments chargeable Case I or Case II - general

Section 202A ICTA 1988

From 1989-90 onwards money emoluments within Cases I and II of Schedule E are charged to Income Tax in the year they are received.

There are special rules which determine when emoluments are received (see SE42260).

They are charged in the year of receipt whether or not the office or employment is held at the time of such receipt (see SE42220).

To be chargeable however they must fall within Case I or II for the year in which the employee earned or qualified for them ( SE40101 and SE40201).

Pensions are not money emoluments. SE74101 gives details of the basis on which pensions are assessed under Schedule E.
As regards

• the link between the basis of assessment under Schedule E and the operation of PAYE, see SE42240
• the basis of assessment of money emoluments chargeable under Case III of Schedule E, see SE42370
• the basis of assessment of benefits in kind, see SE42210.