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Contents

Official guidance
Employment Income Manual

EIM40000 · The scope of the charge to tax on general earnings

  • EIM40001 · Introduction
  • EIM40002 · General earnings from employment: "taxable earnings"
  • EIM40003 · General earnings: diagram showing the charging provisions
  • EIM40004 · General earnings: examples of the charging provisions
  • EIM40005 · Special rules for determining the year that general earnings are
  • EIM40006 · Effect of non-residence on pre-commencement and post-cessation earnings
  • EIM40007 · Effect of non-residence on pre-commencement and post-cessation earnings: examples
  • EIM40008 · The year that earnings are "for"
  • EIM40009 · The year that earnings are “for” - arrangement of guidance
  • EIM40011 · The year that earnings are “for”: the approach to take
  • EIM40012 · The year that earnings are "for" - annual bonuses awarded for meeting corporate, team or personal targets
  • EIM40013 · The year that earnings are “for”: bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
  • EIM40014 · The year that earnings are “for” - Long Term Incentive Plans and Deferred Remuneration
  • EIM40015 · The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”
  • EIM40016 · The year that earnings are “for” - Long Term Incentive Plans and Deferred Remuneration - staged vesting
  • EIM40021 · Overseas offices and employments: dealt with under Part 2 ITEPA 2003
  • EIM40031 · Meaning of foreign employer
  • EIM40032 · Meaning of "the United Kingdom"
  • EIM40033 · Earnings paid in foreign currency
  • EIM40034 · Information about foreign issues
  • EIM40101 · Taxable earnings: employee resident in the United Kingdom and split year treatment
  • EIM40102 · Taxable earnings: employee resident and not domiciled, or not resident, in the United Kingdom
  • EIM40103 · S26 and S26A, Foreign Earnings and Overseas Workday Relief with effect from 6 April 2013
  • EIM40104 · Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples
  • EIM40105 · Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
  • EIM40106 · Calculation of Chargeable Overseas Earnings - Section 23 ITEPA 2003
  • EIM40107 · Taxable Earnings - Chargeable Overseas Earnings - Dual Contract Arrangements
  • EIM40108 · Taxable Earnings - Chargeable Overseas Earnings - Dual contracts arrangements - example
  • EIM40109 · Taxable earnings - Overseas Chargeable Earnings - Dual Contracts with non-UK contract in ultra-low tax regime
  • EIM40110 · Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
  • EIM40111 · Earnings that cannot be remitted to the United Kingdom
  • EIM40112 · Deductions from seafarers' earnings
  • EIM40201 · Taxable earnings: employee resident or domiciled outside the United Kingdom: UK based earnings
  • EIM40202 · Employee resident or domiciled outside the United Kingdom: location of duties: absence from employment
  • EIM40203 · Employee resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties
  • EIM40204 · Employee resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties: examples
  • EIM40205 · Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax
  • EIM40206 · Employee resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft
  • EIM40207 · Employee resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example
  • EIM40208 · Employee resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry
  • EIM40209 · Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's Order under section 28(5)
  • EIM40210 · Globally mobile employees: location of duties: earnings related to duties not performed
  • EIM40222 · Employee chargeable under section 26 or not resident: calculation of general earnings in respect of duties performed in the United Kingdom: example
  • EIM40223 · Employees performing duties in the United Kingdom: statutory powers to obtain information
  • EIM40301 · Earnings taxable on remittance: general
  • EIM40302 · Meaning of remitted to the United Kingdom
  • EIM40303 · Meaning of “remitted to the United Kingdom”: benefits in kind and UK-linked debts
  • EIM40321 · Deductions from general earnings taxable on remittance
  • EIM40322 · Deductions from general earnings taxable on remittance: capital allowances
  • EIM40601 · Double taxation
  • EIM40602 · Double taxation: procedure
  • EIM40603 · Double taxation: teachers and researchers
  • EIM40304 · Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26: Statement of Practice 5/1984
  • EIM40305 · Employee resident but not ordinarily resident in the United Kingdom: interaction of Sections 15 and 26: Statement of Practice 1/2009
  • EIM40306 · Employee resident but not ordinarily resident in the United Kingdom: text of Statement of Practice 1/09 for 2009/10
  • EIM40307 · Employee resident but not ordinarily resident in the United Kingdom: Statement of Practice 1/09: frequently asked questions
  1. The scope of the charge to tax on general earnings: contents
  2. Employee resident but not ordinarily resident in the United Kingdom: text of Statement of Practice 1/09 for 2009/10

EIM40306 | Employee resident but not ordinarily resident in the United Kingdom: text of Statement of Practice 1/09 for 2009/10

From HM Revenue & Customs · Employment Income Manual

Page archived. Cover statements of practice which have been put into legislation and were withdrawn almost 10 years ago.

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