EIM00515 - Employment income: earnings from an office or employment
Section 62 ITEPA 2003
For the tax year 2003 to 2004 onwards, the main tax charge on employment income is in respect of the 바카라 사이트渆arnings바카라 사이트� from an office or employment. This is the income that was previously taxed under Section 19(1)1 ICTA 1988 as 바카라 사이트渆moluments therefrom바카라 사이트�.
The guidance on this topic is arranged as follows.
| Guidance | Topic |
|---|---|
| EIM00520 | Meaning of earnings |
| EIM00600 | Meaning of from the employment |
| EIM00610 | Important principles |
| EIM00620 | Lump sum payments taxed as earnings |
| EIM01000 | List of particular items |
| EIM42200 onwards | Basis of assessment |
| EIM31610 onwards | Deductions from emoluments |