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HMRC internal manual

Employment Income Manual

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:

  • payments and benefits on termination of employment, etc (see EIM12805 onwards)
  • payments and benefits in respect of non-approved pension schemes (see EIM15010 onwards)
  • share related income (including share options) (see Share Schemes Manual).