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Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Part 2 Employment income: charge to tax

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Chapter 1 Introduction
Chapter 2 Tax on employment income
Chapter 3 Operation of tax charge
Chapter 4 Taxable earnings: UK resident employees
Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Chapter 5A Taxable specific income: effect of remittance basis
CHAPTER 5B Taxable specific income from employment-related securities etc: internationally mobile employees
Chapter 5C Relief for new residents on foreign employment income
Chapter 6 Disputes as to domicile or ordinary residence
Chapter 7 Application of provisions to agency workers
Chapter 8 Workers' services provided through intermediaries to small clients
Chapter 9 Managed service companies
CHAPTER 10 Workers' services provided through intermediaries to public authorities or medium or large clients
Chapter 11 Umbrella companies

Income Tax (Earnings and Pensions) Act 2003
Part 2 Employment income: charge to tax

Part 2 Employment income: charge to tax

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Tax on employment income
Chapter 3 Operation of tax charge
Chapter 4 Taxable earnings: UK resident employees
Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Chapter 5A Taxable specific income: effect of remittance basis
CHAPTER 5B Taxable specific income from employment-related securities etc: internationally mobile employees
Chapter 5C Relief for new residents on foreign employment income
Chapter 6 Disputes as to domicile or ordinary residence
Chapter 7 Application of provisions to agency workers
Chapter 8 Workers' services provided through intermediaries to small clients
Chapter 9 Managed service companies
CHAPTER 10 Workers' services provided through intermediaries to public authorities or medium or large clients
Chapter 11 Umbrella companies