Income Tax (Earnings and Pensions) Act 2003 (Version in vigour from 2023-12-04 to )

Consolidated Text

Cited authorities 9

Cited in

Currency	Unapplied
Coming into Force	04 December 2023

Contenidos

Income Tax (Earnings and Pensions) Act 2003
Part 1: Overview

1: Overview of contents of this Act

2: Abbreviations and general index in Schedule 1

Part 2: Employment income: charge to tax

3: Structure of employment income Parts

4: “Employment” for the purposes of the employment income Parts

5: Application to offices and office-holders

6: Nature of charge to tax on employment income

7: Meaning of “employment income”, “general earnings” and “specific employment income”

8: Meaning of “exempt income”
9: Amount of employment income charged to tax

10: Meaning of “taxable earnings” and “taxable specific income”

11: Calculation of “net taxable earnings”

12: Calculation of “net taxable specific income”

13: Person liable for tax

Taxable earnings

14: Taxable earnings under this Chapter: introduction

UK resident employees

15: Earnings for year when employee UK resident

Year for which general earnings are earned

16: Meaning of earnings “for” a tax year
17: Treatment of earnings for year in which employment not held

When general earnings are received

18: Receipt of money earnings
19: Receipt of non-money earnings

Taxable earnings

20: Taxable earnings under this Chapter: introduction

Remittance basis rules for employees outside section 26

21: Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings
22: Chargeable overseas earnings for year when remittance basis applies and employee outside section 26
23: Calculation of “chargeable overseas earnings”
24: Limit on chargeable overseas earnings where duties of associated employment performed in UK
24A: Restrictions on remittance basis
24B: Definitions of “C” and “I” for the purposes of section 24A(14)

Remittance basis rules: employees who meet section 26A requirement

25: UK-based earnings for year when employee resident, but not ordinarily resident, in UK
26: Foreign earnings for year when remittance basis applies and employee meets section 26A requirement
26A: Section 26: requirement for 3-year period of non-residence

Employees not resident in UK

27: UK-based earnings for year when employee not resident in UK

Special class of earnings for purposes of sections 25 to 27

28: Meaning of “general earnings from overseas Crown employment subject to UK tax”

Year for which general earnings are earned

29: Meaning of earnings “for” a tax year
30: Treatment of earnings for year in which employment not held

31: Receipt of money earnings
32: Receipt of non-money earnings
33: Earnings remitted to UK
34: Earnings remitted to UK: further provisions about UK-linked debts

Relief for delayed remittances

35: Relief for delayed remittances
36: Election in respect of delayed remittances
37: Claims for relief on delayed remittances

Place of performance of duties of employment

38: Earnings for period of absence from employment
39: Duties in UK merely incidental to duties outside UK
40: Duties on board vessel or aircraft
41: Employment in UK sector of continental shelf

Apportionment of earnings

41ZA: Basis of apportionment

41A: Taxable specific income from employment-related securities: effect of remittance basis

41B: Section 41A: the relevant period

41C: Section 41A: foreign securities income

41D: Limit on foreign securities income where duties of associated employment performed in UK

41E: Foreign securities income: just and reasonable apportionment

41F: Taxable specific income: internationally mobile employees etc

41G: Section 41F: the relevant period

41H: Section 41F: chargeable and unchargeable foreign securities income

41I: Limit on “chargeable foreign securities income” where duties of associated employment performed in UK

41J: Location of employment duties

41K: Securities income from overseas Crown employment

41L: Chargeable and unchargeable foreign securities income: just and reasonable apportionment

42: Commissioners to...

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Income Tax (Earnings and Pensions) Act 2003 (Version in vigour from 2023-12-04 to )

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