Employment income: specific employment income
Section 7(4) and (6) ITEPA 2003
Specific employment income is part of a person’s employment income for tax purposes (see EIM00510). It includes anything that the Act says is to be taxed as employment income except anything that counts as general earnings (see EIM00511).
Specific employment income is not subject to the special rules about residence, ordinary residence and domicile. Those rules only apply to general earnings.
The main types of specific employment income are: