ÀÏ˾»úÎçÒ¹¸£Àû

Employment income

The charge to tax on employment income generally applies to office-holders as well as employees, so that fees paid to company directors, for example, are within the charge³.

The charge to tax is split into a charge to tax on 'general earnings' and 'specific employment income'⁴.

The distinction between general earnings and specific employment income is important because the basis of assessment for general earnings depends on the residence and domicile status of the employee, the residence of the employer and whether the duties are performed in the UK or abroad (see E4.106). This does not apply to specific employment income⁵, although the remittance basis does affect certain specific income from employment-related securities⁶ (see E4.508D). For commentary on the basis of assessment where the employee is resident in the UK, see E4.108; for residence or domicile