Section 9 — Income Tax (Earnings and Pensions) Act 2003: Amount of employment income charged to tax

Amount of employment income charged to tax 9 1 The amount of employment income which is charged to tax under this Part for a particular tax year is as follows.

2 In the case of general earnings, the amount charged is the net taxable earnings from an employment in the year.

3 That amount is calculated under section 11 by reference to any taxable earnings from the employment in the year (see section 10(2)).

4 In the case of specific employment income, the amount charged is the net taxable specific income from an employment for the year.

5 That amount is calculated under section 12 by reference to any taxable specific income from the employment for the year (see section 10(3)).

6 Accordingly, no amount of employment income is charged to tax under this Part for a particular tax year unless—

a in the case of general earnings, they are taxable earnings from an employment in that year, or b in the case of specific employment income, it is taxable specific income from an employment for that year.