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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Employment income: basis of assessment for general earnings: arrangement of guidance: contents

Chapters 4 and 5 of Part 2 ITEPA 2003

  1. EIM42201
    Basis of assessment for general earnings: introduction
  2. EIM42202
    Example of a case where the year of assessment is not the year that the earnings are for
  3. EIM42205
    'Earnings basis' and 'accounts basis' not to be used
  4. EIM42206
    Employees at all times resident and domiciled in the United Kingdom
  5. EIM42207
    Employees who are, or have been, not resident or not domiciled in the United Kingdom
  6. EIM42210
    Table setting out the basis of assessment for particular types of payment, and benefits in kind
  7. EIM42220
    Earnings received before an employment starts, or after it ends
  8. EIM42221
    Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received before an employment starts
  9. EIM42222
    Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received after an employment ends
  10. EIM42240
    Link between the basis of assessment and operation of PAYE
  11. EIM42260
    Meaning of received: general
  12. EIM42270
    The time when earnings are received: actual payment
  13. EIM42271
    Employment income: basis of assessment for general earnings: the time when earnings are received: actual payment: example of a case where income is paid to a third party
  14. EIM42280
    Payments on account of emoluments: general: directors' drawings
  15. EIM42290
    Entitlement to payment of earnings
  16. EIM42292
    Entitlement to payment of earnings: “White v Inland Revenue Commissioners” SpC357
  17. EIM42300
    Entitlement to director's earnings
  18. EIM42310
    Crediting of director's earnings in the accounts or records of the company
  19. EIM42320
    Limited scope of the crediting rule
  20. EIM42330
    Director's earnings fixed before the end of the period for which they are due
  21. EIM42340
    Director's earnings fixed after the end of the period for which they are due
  22. EIM42350
    Director's earnings conditional on results: the date they are to be regarded as determined
  23. EIM42360
    The time at which a person has to be a director for the special rules to apply
  24. EIM42370
    Foreign earnings taxed at time of receipt in the United Kingdom
  25. EIM42371
    Foreign earnings taxed at time of receipt in United Kingdom:example
  26. EIM42380
    Earnings received after the death of an employee or office holder
  27. EIM42390
    The charge on the personal representatives of a deceased employee or office holder
  28. EIM42400
    Time limit for assessment of personal representatives
  29. EIM42410
    Death of employee or office holder: earnings received up to the date of death
  30. EIM42420
    More than usual number of pay days in the year
  31. EIM42430
    Timing of expenses deductions
  32. EIM42440
    Assessments made after a change of practice
  33. EIM42450
    Income to which the change of practice rule applies
  34. EIM42460
    The change of practice rule: cases involving exemption from tax
  35. EIM42470
    How the change of practice rule applies