EIM40000 | The scope of the charge to tax on general earnings: contents

Contents56 entries

1. EIM40001The scope of the charge to tax on general earnings: introduction
2. EIM40002General earnings from employment: "taxable earnings"
3. EIM40003General earnings: diagram showing the charging provisions
4. EIM40004General earnings: examples of the charging provisions
5. EIM40005Special rules for determining the year that general earnings are
6. EIM40006Effect of non-residence on pre-commencement and post-cessation earnings
7. EIM40007Effect of non-residence on pre-commencement and post-cessation earnings: examples
8. EIM40008The year that earnings are "for"
9. EIM40009The year that earnings are “for” - arrangement of guidance
10. EIM40011The year that earnings are “for”: the approach to take
11. EIM40012The year that earnings are "for" - annual bonuses awarded for meeting corporate, team or personal targets
12. EIM40013The year that earnings are “for”: bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
13. EIM40014The year that earnings are “for” - Long Term Incentive Plans and Deferred Remuneration
14. EIM40015The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”
15. EIM40016The year that earnings are “for” - Long Term Incentive Plans and Deferred Remuneration - staged vesting
16. EIM40021Overseas offices and employments: dealt with under Part 2 ITEPA 2003
17. EIM40031Meaning of foreign employer
18. EIM40032Meaning of "the United Kingdom"
19. EIM40033Earnings paid in foreign currency
20. EIM40034Information about foreign issues
21. EIM40101Taxable earnings: employee resident in the United Kingdom and split year treatment
22. EIM40102Taxable earnings: employee resident and not domiciled, or not resident, in the United Kingdom
23. EIM40103S26 and S26A, Foreign Earnings and Overseas Workday Relief with effect from 6 April 2013
24. EIM40104Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples
25. EIM40105Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
26. EIM40106Calculation of Chargeable Overseas Earnings - Section 23 ITEPA 2003
27. EIM40107Taxable Earnings - Chargeable Overseas Earnings - Dual Contract Arrangements
28. EIM40108Taxable Earnings - Chargeable Overseas Earnings - Dual contracts arrangements - example
29. EIM40109Taxable earnings - Overseas Chargeable Earnings - Dual Contracts with non-UK contract in ultra-low tax regime
30. EIM40110Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
31. EIM40111Earnings that cannot be remitted to the United Kingdom
32. EIM40112Deductions from seafarers' earnings
33. EIM40201Taxable earnings: employee resident or domiciled outside the United Kingdom: UK based earnings
34. EIM40202Employee resident or domiciled outside the United Kingdom: location of duties: absence from employment
35. EIM40203Employee resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties
36. EIM40204Employee resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties: examples
37. EIM40205The scope of the charge to tax on general earnings: Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax
38. EIM40206Employee resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft
39. EIM40207Employee resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example
40. EIM40208Employee resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry
41. EIM40209Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's Order under section 28(5)
42. EIM40210Globally mobile employees: location of duties: earnings related to duties not performed
43. EIM40222Employee chargeable under section 26 or not resident: calculation of general earnings in respect of duties performed in the United Kingdom: example
44. EIM40223Employees performing duties in the United Kingdom: statutory powers to obtain information
45. EIM40301Earnings taxable on remittance: general
46. EIM40302Meaning of remitted to the United Kingdom
47. EIM40303Meaning of “remitted to the United Kingdom”: benefits in kind and UK-linked debts
48. EIM40321Deductions from general earnings taxable on remittance
49. EIM40322Deductions from general earnings taxable on remittance: capital allowances
50. EIM40601Double taxation
51. EIM40602Double taxation: procedure
52. EIM40603Double taxation: teachers and researchers
53. EIM40304Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26: Statement of Practice 5/1984
54. EIM40305Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26: Statement of Practice 1/2009
55. EIM40306Employee resident but not ordinarily resident in the United Kingdom: text of Statement of Practice 1/09 for 2009/10
56. EIM40307Employee resident but not ordinarily resident in the United Kingdom: Statement of Practice 1/09: frequently asked questions