Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends
Sections 15(3), 22(3), 26(3) and 27(3) ITEPA 2003
So if earnings are received before a job starts or after it ends you look at the year to which the emolument relates to see if it is chargeable to tax (see generally EIM40001 onwards). If it is, it’s taxable in the year of receipt even if the job had not started when it was received or had ended before it was received.
- an example of a case where earnings are received before an employment starts
- an example of a case where earnings are received after an employment ends.
If it’s claimed that earnings cannot be attributed to any period during which the job was held, see EIM40005.