Income from employments and PAYE

Walter Sinclair and Barry Lipkin

Chapter Chapter 10 in St. James’s Place Wealth Management Tax Guide 2012–2013, 2012, pp 75-116 from Palgrave Macmillan

Abstract: Abstract The taxation of your income from employments or from any office that you hold derives mainly from earlier legislation. Until 5 April 2003, such income was normally taxed under Schedule E and generally a receipts basis applied (10.13). Schedule E was divided into three ‘Cases’ which focused on your resident, ordinarily resident and domiciliary status (TA S19). That legislation, together with rules previously existing as concessions and practice, was consolidated into ITEPA, which aims at increased clarity and took effect from 2003–04. Thus, from 6 April 2003, although there was no classification of income into cases, the new rules (ITEPA Ss14–26) had broadly similar effects (see previous editions).

Keywords: Pension Scheme; Employment Income; Share Option; Taxable Earning; Capital Allowance (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-29080-9_10

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DOI: 10.1057/9781137290809_10

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