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EIM42200 | Employment income: basis of assessment for general earnings: arrangement of guidance: contents

From HM Revenue & Customs · Employment Income Manual

Chapters 4 and 5 of Part 2 ITEPA 2003

Contents36 entries

  1. EIM42201Employment income: basis of assessment for general earnings: introduction
  2. EIM42202Employment income: basis of assessment for general earnings: example of a case where the year of assessment is not the year that the emolument is for
  3. EIM42205Employment income: basis of assessment for general earnings:
  4. EIM42206Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom
  5. EIM42207Employment income: basis of assessment for general earnings: employees who are, or have been, not resident or not domiciled in the United Kingdom
  6. EIM42210Employment income: basis of assessment for general earnings: table setting out the basis of assessment to be used for particular types of payment, and benefits in kind
  7. EIM42220Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends
  8. EIM42221Employment 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. EIM42222Employment 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. EIM42240Employment income: basis of assessment for general earnings: link between the basis of assessment and the operation of PAYE
  11. EIM42260Employment income: basis of assessment for general earnings: meaning of "received"
  12. EIM42265Employment income: basis of assessment for general earnings: meaning of "received": backdated pay and arrears of pay
  13. EIM42270Employment income: basis of assessment for general earnings: the time when earnings are received: actual payment
  14. EIM42271Employment 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
  15. EIM42280Employment income: basis of assessment for general earnings: the time when earnings are received: payments on account of earnings: general: director's drawings
  16. EIM42290Employment income: basis of assessment for general earnings: the time when earnings are received: entitlement to payment of earnings
  17. EIM42292Employment income: basis of assessment for general earnings: the time when earnings are received: entitlement to payment of earnings: “White v Inland Revenue Commissioners” SpC357
  18. EIM42300Employment income: basis of assessment for general earnings: the time when earnings are received: entitlement to director's earnings
  19. EIM42310Employment income: basis of assessment for general earnings: the time when earnings are received: crediting of earnings in the accounts or records of the company
  20. EIM42320Employment income: basis of assessment for general earnings: the time when earnings are received: crediting of earnings in the accounts or records of the company: limited scope of the crediting rule
  21. EIM42330Employment income: basis of assessment for general earnings: the time when earnings are received: director's earnings fixed before the end of the period for which they are due
  22. EIM42340Employment income: basis of assessment for general earnings: the time when earnings are received: director's earnings fixed after the end of the period for which they are due
  23. EIM42350Employment income: basis of assessment for general earnings: the time when earnings are received: directors' earnings conditional on results: the date they are to be treated as determined
  24. EIM42360Employment income: basis of assessment for general earnings: the time when earnings are received: the time at which a person must be a director for the special rules to apply
  25. EIM42370Employment income: basis of assessment for general earnings: foreign earnings taxed at time of remittance to the United Kingdom
  26. EIM42371Employment income: basis of assessment for general earnings: foreign earnings taxed at time of receipt in United Kingdom: example
  27. EIM42380Employment income: basis of assessment for general earnings: earnings received after the death of an employee or office holder
  28. EIM42390Employment income: basis of assessment for general earnings: earnings received after the death of an employee or office holder: the charge on personal representatives
  29. EIM42400Employment income: basis of assessment for general earnings: earnings received after the death of an employee or office holder: time limits for assessments on personal representatives
  30. EIM42410Employment income: basis of assessment for general earnings: death of employee or office holder: earnings received up to the date of death
  31. EIM42420Employment income: basis of assessment for general earnings: more than usual number of pay days in the year
  32. EIM42430Employment income: basis of assessment for general earnings: timing of expenses deductions
  33. EIM42440Employment income: basis of assessment for general earnings: assessments made after a change of practice
  34. EIM42450Employment income: basis of assessment for general earnings: assessments made after a change of practice: income to which the change of practice rule applies
  35. EIM42460Employment income: basis of assessment for general earnings: assessments made after a change of practice: cases involving exemption from tax
  36. EIM42470Employment income: basis of assessment for general earnings: assessments made after a change of practice: how the change of practice rule applies