Employment Income Manual

EIM42206 - Employment income: basis of assessment for general earnings: employees at all times resident and domiciled in the United Kingdom

Section 15 ITEPA 2003

Unless you work in a specialist 바카라 사이트渆x-pat바카라 사이트� unit, most of the employees and office holders you deal with will be people who are resident and domiciled in the United Kingdom, and who have never lived or worked anywhere else. For those people, the answer to the 바카라 사이트渇irst step바카라 사이트� in EIM42201 is easy. All the earnings from the office or employment are chargeable to tax in the year when they are received. EIM42260 onwards explains the meaning of received.