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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.4 General earnings /Amounts treated as earnings / E4.480 Introduction

E4.480 Introduction

Personal and employment tax

E4.480 Introduction

As explained in E4.102, the charge to tax on employment income in ITEPA 2003 is split into a charge to tax on 'general earnings' and 'specific employment income'. Division

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E5.406A Employees of European Union institutions—tax exemptions

I7.333A Companies and replacement APR property

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

E6.102K Statutory residence test—the definition of a 'home'