E1.1ÌýÌýÌýÌý Income tax calculation
E1.2ÌýÌýÌýÌý Self assessment
E1.4ÌýÌýÌýÌý Savings and investment income
E1.5ÌýÌýÌýÌý Miscellaneous and exempt income
E1.6ÌýÌýÌýÌý Foreign income
E1.7ÌýÌýÌýÌý Qualifying care and tax-free childcare relief
E1.8ÌýÌýÌýÌý Annual payments by non corporate bodies, donations to charity, qualifying loan interest
E1.9ÌýÌýÌýÌý Personal reliefs
[E1.10]ÌýÌýÌýÌý [Removed]
E1.11ÌýÌýÌýÌý Transfer of assets abroad
E1.12ÌýÌýÌýÌý Sale of income from personal occupation
E1.13ÌýÌýÌýÌý Life assurance premium relief
E1.14ÌýÌýÌýÌý Transactions in securities
E1.15ÌýÌýÌýÌý Accrued income scheme
Division E1.1ÌýÌýÌýÌý Income tax calculation
For updates affecting this Division please see Part E0 Updates
Calculation of income tax liability
E1.101 Income tax—basis of charge
Income tax is an annual tax on income that is levied a tax year basis. The tax year begins on 6 April and ends on the following 5 April1.
Income tax charges receipts of a revenue nature from a taxable source. These amounts can be monetary receipts or amounts received in kind (eg non-cash employment benefits). Unless specified otherwise in the legislation, receipts of capital are not within the scope