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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Employment income: earnings from an office or employment

Section 62 ITEPA 2003

For 2003/04 onwards, the main tax charge on employment income is in respect of the “earnings” from an office or employment. This is the income that was previously taxed under Section 19(1)1 ICTA 1988 as “emoluments therefrom”.

The guidance on this topic is arranged as follows:

EIM00520 Meaning of earnings
EIM00600 Meaning of from the employment
EIM00610 Important principles
EIM00620 Lump sum payments taxed as earnings
EIM01000 List of particular items
EIM42200 onwards Basis of assessment
EIM31610 onwards Deductions from emoluments