SE40001 - The scope of Schedule E
Section 19(1)1 ICTA 1988
Introduction
Income tax is charged under Schedule E in respect of:
- 'offices or employments' (see Employment Status Manual) on
- 'emoluments therefrom' (see SE00600)
However, it is not sufficient merely to establish that an individual holds an office or employment in order to be able to tax the income from it. The Income Tax law in any country has to define the scope of the charge it creates. In the United Kingdom this is done by reference to the following factors.
- Residence status of the individual; whether the employee or office holder is:
- Resident and/or
- ordinarily resident
- Not Resident and/or
- Not Ordinarily Resident
in the United Kingdom (see SE41010)
- Location of duties; whether the duties are performed:
- in the United Kingdom or
- overseas (see SE40202-SE40208)
In addition, when considering foreign emoluments (see SE40031) it is necessary to identify:
- Domicile (see SE41020 and IM1630) of the individual and
- Residence of the employer
In certain circumstances income arising from overseas duties may
only be charged in the United Kingdom if it is 'received' or
'remitted' here. See
SE40302.
More detailed guidance is provided on the pages listed
below:
| SE40002 | The Cases of Schedule E |
| SE40003 | The Cases of Schedule E: diagram |
| SE40004 | Examples of the Cases of Schedule E |
| SE40005 | Special rules for determining the year that an emolument is "for". Pre-commencement and post-cessation emoluments |
| SE40006 | Effect of non-residence on pre-commencement and post-cessation emoluments |
| SE40007 | Effect of non-residence on pre-commencement and post-cessation emoluments |
| SE40021 | Overseas offices and employments: interaction with Schedule D Case V |
| SE40031 | Meaning of "foreign emoluments" |
| SE40032 | Meaning of "the United Kingdom" |
| SE40033 | Emoluments paid in foreign currency |
| SE40034 | Information about foreign issues |
| SE40101 | The Cases of Schedule E: Case I |
| SE40102 | Schedule E: exception from Case I in respect of foreign emoluments arising from duties performed wholly outside the United Kingdom |
| SE40103 | Foreign emoluments exception: dual contract arrangements |
| SE40104 | Dual contract arrangements: example |
| SE40105 | Emoluments that cannot be remitted to the United Kingdom |
| SE40106 | Deduction from charge under Case I of Schedule E: the Foreign Earnings Deduction |
| SE40201 | The Cases of Schedule E: Case II |
| SE40202 | Schedule E Cases I & II: location of duties: absence from duties |
| SE40203 | Schedule E Cases I and II: "merely incidental" duties |
| SE40204 | Schedule E Cases I and II: "merely incidental" duties: examples |
| SE40205 | Schedule E Cases I and II: location of duties performed by Crown servants |
| SE40206 | Schedule E Cases I and II: location of duties performed on a vessel or aircraft |
| SE40207 | Schedule E Cases I and II: location of duties performed on a vessel or aircraft: example |
| SE40208 | Schedule E Cases I and II: location of duties: workers in the offshore oil and gas industry |
| SE40221 | Schedule E Case II: calculation of emoluments arising from duties performed in the United Kingdom |
| SE40222 | Schedule E Case II: calculation of emoluments arising from duties performed in the United Kingdom: example |
| SE40223 | Employees performing duties in the United Kingdom: statutory powers to obtain information |
| SE40301 | Schedule E Case III: general |
| SE40302 | Schedule E Case III: 'Meaning of "received in the United Kingdom" |
| SE40303 | Schedule E Case III: "received in the United Kingdom": benefits in kind |
| SE40304 | Schedule E: interaction of Case II and III: |
| SE40321 | Schedule E Case III: deductions from emoluments |
| SE40322 | Schedule E Case III: capital allowances |
| SE40323 | Schedule E Case III: delayed remittances |
| SE40601 | Double Taxation: general |
| SE40602 | Double Taxation: procedure |
| SE40603 | Double Taxation: teachers and researchers |
