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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Employment income—scope of tax charge / E4.108 Employment income—UK resident employees

E4.108 Employment income—UK resident employees

Personal and employment tax

In respect of general earnings for a tax year in which the employee is UK resident, taxable earnings from the employment in any year consist of the full amount of such earnings received in that year¹.

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B6.749 ATED—property developers

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

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C1.106A Annual exempt amount

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E1.1435 Appealing transactions in securities counteraction notices

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

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