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Many of the cases and other authorities cited in this article relate to liability under the legislation that had effect before 2003/04, in other words, the Schedule E legislation rather than the rewritten legislation in ITEPA 2003 (see E4.101). Accordingly, since many of the principles described here were established, not only have the statutory provisions changed, but so has the terminology used; see E4.401. However, the overall effect of existing rules is not changed by ITEPA 2003; see E4.101. Indeed, to ensure that case law existing as of 2003 would apply to anything that counts as an emolument but is not listed in the definition of 'earnings' introduced by ITEPA 2003, there is a specific reference to the term 'emolument' in that definition; see E4.401.

Taxability under ITEPA 2003, ss 401–416 (Pt 6, Ch 3) is subject to the payment not being 'otherwise chargeable to tax', and it must first be examined whether it falls to be taxed as earnings under ITEPA 2003, s 62, with equivalent Class 1 NIC due on earnings from the employment. It