Contents of Part E4
E4.1ÌýÌýÌýÌý Employment and pension income—scope of charge
E4.2ÌýÌýÌýÌý Office or employment
E4.3ÌýÌýÌýÌý Exempt income
E4.4ÌýÌýÌýÌý General earnings
E4.5ÌýÌýÌýÌý Income and exemptions relating to securities
E4.6ÌýÌýÌýÌý The benefits code
E4.7ÌýÌýÌýÌý Allowable employee deductions and exempt employer payments
E4.8ÌýÌýÌýÌý Payments and benefits on termination of employment
E4.8AÌýÌýÌýÌý Navigating indirect and third party employment relationships
E4.9ÌýÌýÌýÌý Managed service companies
E4.10ÌýÌýÌýÌý Provision of services through an intermediary (IR35)
E4.10AÌýÌýÌýÌý Disguised remuneration
E4.11ÌýÌýÌýÌý The 'Pay As You Earn' system
E4.12ÌýÌýÌýÌý Ensuring engagement packages are effective and compliant for tax and NIC purposes
E4.13ÌýÌýÌýÌý Internationally mobile employees (expatriates)
Division E4.1ÌýÌýÌýÌý Employment and pension income—scope of charge
For updates affecting this Division please see Part E0 Updates
Employment income—scope of tax charge
E4.101 Employment income—legislative history
Before the enactment of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), charges to income tax under what was known as Schedule E were imposed on emoluments from offices or employments and certain other receipts. Historically, Schedule E applied to 'public offices and employments