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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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The scope of the charge to tax on general earnings: contents

Part 2 Chapters 4 and 5 ITEPA 2003

  1. EIM40001
    The scope of the charge to tax on general earnings: introduction
  2. EIM40002
    General earnings from employment: taxable earnings
  3. EIM40003
    General earnings: diagram showing the charging provisions
  4. EIM40004
    General earnings: examples of the charging provisions
  5. EIM40005
    Special rules for determining the year that general earnings are for: pre-commencement and post-cessation earnings
  6. EIM40006
    Effect of non-residence on pre-commencement and post-cessation earnings
  7. EIM40007
    Effect of non-residence on pre-commencement and post-cessation earnings
  8. EIM40008
    The year that earnings are "for"
  9. EIM40009
    The year that earnings are "for" - arrangement of guidance
  10. EIM40011
    Approach to determining the year that earnings are “for”
  11. EIM40012
    Annual bonuses awarded for meeting corporate, team or personal targets
  12. EIM40013
    Bonuses and deferred remuneration plans - the effect of conditionality and employer's discretion
  13. EIM40014
    Long Term Incentive Plans and Deferred Remuneration
  14. EIM40015
    The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”
  15. EIM40016
    The year that earnings are "for" - Long Term Incentive Plans and Deferred Remuneration - staged vesting
  16. EIM40021
    Overseas offices and employments: dealt with under Part 2 ITEPA 2003
  17. EIM40031
    Meaning of foreign employer
  18. EIM40032
    Meaning of the United Kingdom
  19. EIM40033
    Earnings paid in foreign currency
  20. EIM40034
    Information about foreign issues
  21. EIM40101
    Taxable earnings: employee resident and ordinarily resident in the United Kingdom
  22. EIM40102
    Taxable earnings: employee resident and ordinarily resident in the United Kingdom: chargeable overseas earnings
  23. EIM40103
    Taxable earnings: chargeable overseas earnings: dual contract arrangements
  24. EIM40104
    Dual contract arrangements: example
  25. EIM40105
    Earnings that cannot be remitted to the United Kingdom
  26. EIM40106
    Calculation of Chargeable Overseas Earnings – Section 23 ITEPA 2003
  27. EIM40107
    Taxable Earnings – Overseas Chargeable Earnings – Dual Contract Arrangements
  28. EIM40108
    Taxable Earnings – Overseas Chargeable Earnings – Dual contracts arrangements - example
  29. EIM40109
    Taxable earnings – Overseas Chargeable Earnings – Dual Contracts with non-UK contract in ultra-low tax regime
  30. EIM40110
    Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
  31. EIM40111
    Earnings that cannot be remitted to the United Kingdom
  32. EIM40112
    Deductions from seafarers' earnings
  33. EIM40201
    Taxable earnings: employee not resident or not ordinarily resident in the United Kingdom: UK based earnings
  34. EIM40202
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: absence from duties
  35. EIM40203
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties
  36. EIM40204
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: merely incidental duties: examples
  37. EIM40205
    Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax
  38. EIM40206
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft
  39. EIM40207
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example
  40. EIM40208
    Employee resident, ordinarily resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry
  41. EIM40209
    Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's order under Section 28(5)
  42. EIM40222
    Employee not resident or not ordinarily resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom: example
  43. EIM40223
    Employees performing duties in the United Kingdom: statutory powers to obtain information
  44. EIM40301
    Earnings charged on remittance: general
  45. EIM40302
    Meaning of remitted to the United Kingdom
  46. EIM40303
    Meaning of remitted to the United Kingdom: benefits in kind and UK-linked debts
  47. EIM40304
    Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26; Statement of Practice 5/84
  48. EIM40305
    Employee resident but not ordinarily resident in the United Kingdom; interaction of Sections 15 and 26: Statement of Practice 1/09
  49. EIM40306
    Employee resident but not ordinarily resident in the United Kingdom: Statement of Practice 1/09: full text
  50. EIM40307
    Employee resident but not ordinarily resident: Statement of Practice 1/09: Frequently Asked Questions
  51. EIM40321
    Deductions from general earnings charged on remittance
  52. EIM40322
    Deductions from general earnings charged on remittance: capital allowances
  53. EIM40601
    Double taxation: general
  54. EIM40602
    Double taxation: procedure
  55. EIM40603
    Double taxation: teachers and researchers