The operation of the tax charge on employment income differs for general earnings and for specific employment income. In order to fall under the employment income provisions of ITEPA 2003, Pt 2 (ss 3–61X), any such income must be within one of the following two categories1 (for both of which see below):
- Ìý
•ÌýÌýÌýÌý in the case of general earnings, net taxable earnings
- Ìý
•ÌýÌýÌýÌý in the case of specific employment income, taxable specific income
See E4.102 for definitions of general earnings and specific employment income.
General earnings—net taxable earnings
In respect of general earnings, tax is charged on the net taxable earnings from an employment in the year2.
However, before calculating net taxable earnings it is first necessary to establish the amount of taxable earnings. The definition of taxable 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 E4.1063).
Before 6 April 2013, the definition of taxable earnings
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