Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Overview of contents of this Act
Overview of contents of this Act 1 1 This Act imposes charges to income tax on— a employment income (see Parts 2 to 7A ), b pension income (see Part 9), and c social security income (see Chapters 1…
Section 2 — Abbreviations and general index in Schedule 1
Abbreviations and general index in Schedule 1 2 1 Schedule 1 (abbreviations and defined expressions) applies for the purposes of this Act. 2 In Schedule 1— a Part 1 gives the meaning of the…
Section 3 — Structure of employment income Parts
Structure of employment income Parts 3 1 The structure of the employment income Parts is as follows— this Part imposes the charge to tax on employment income, and sets out— (a) how the amount charged…
Section 4 — “ Employment ” for the purposes of the employment income Parts
“ Employment ” for the purposes of the employment income Parts 4 1 In the employment income Parts “ employment ” includes in particular— a any employment under a contract of service, b any employment…
Section 5 — Application to offices and office-holders
Application to offices and office-holders 5 1 The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated. 2 In those…
Section 6 — Nature of charge to tax on employment income
Nature of charge to tax on employment income 6 1 The charge to tax on employment income under this Part is a charge to tax on— a general earnings, and b specific employment income. The meaning of…
Section 7 — Meaning of “employment income”, “general earnings” and “specific employment income”
Meaning of “employment income”, “general earnings” and “specific employment income” 7 1 This section gives the meaning for the purposes of the Tax Acts of “employment income”, “general earnings” and…
Section 8 — Meaning of “exempt income”
Meaning of “exempt income” 8 For the purposes of the employment income Parts, an amount of employment income within paragraph (a), (b) or (c) of section 7(2) is “exempt income” if, as a result of any…
Section 9 — 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…
Section 10 — Meaning of “taxable earnings” and “taxable specific income”
Meaning of “taxable earnings” and “taxable specific income” 10 1 This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts. 2 “Taxable…
Section 11 — Calculation of “net taxable earnings”
Calculation of “net taxable earnings” 11 1 For the purposes of this Part the “net taxable earnings” from an employment in a tax year are given by the formula— TE - DE where— TE means the total amount…
Section 12 — Calculation of “net taxable specific income”
Calculation of “net taxable specific income” 12 1 For the purposes of this Part the “net taxable specific income” from an employment for a tax year is given by the formula— TSI - DSI where— TSI means…
Section 13 — Person liable for tax
Person liable for tax 13 1 The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3). This is subject to subsection (4). 2 If the tax…
Section 14 — Taxable earnings under this Chapter: introduction
Taxable earnings under this Chapter: introduction 14 1 This Chapter sets out for the purposes of this Part what are taxable earnings from an employment in a tax year in cases where section 15…
Section 15 — Earnings for year when employee UK resident
Earnings for year when employee UK resident 15 1 This section applies to general earnings for a tax year for which the employee is UK resident except that, in the case of a split year, it does not…
Section 16 — Meaning of earnings “for” a tax year
Meaning of earnings “for” a tax year 16 1 This section applies for determining whether general earnings are general earnings “for” a particular tax year for the purposes of this Chapter. 2 General…
Section 16A — Agency workers
Agency workers 16A 1 This section applies where— a any services which an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the…
Section 17 — Treatment of earnings for year in which employment not held
Treatment of earnings for year in which employment not held 17 1 This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be…
Section 18 — Receipt of money earnings
Receipt of money earnings 18 1 General earnings consisting of money are to be treated for the purposes of this Chapter as received at the earliest of the following times— Rule 1 The time when payment…
Section 19 — Receipt of non-money earnings
Receipt of non-money earnings 19 1 General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times. 2 If an amount is treated as…
Section 20 — Taxable earnings under this Chapter: introduction
Taxable earnings under this Chapter: introduction 20 1 This Chapter contains provision for determining how much of the following are taxable earnings from an employment in a tax year— a general…
Section 21 — Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings
Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings 21 1 This section applies to general earnings for a tax year in which…
Section 22 — Chargeable overseas earnings for year when remittance basis applied and employee outside section 26
Chargeable overseas earnings for year when remittance basis applied and employee outside section 26 22 1 This section applies to general earnings for a tax year , to the extent that they are…
Section 23 — Calculation of “chargeable overseas earnings”
Calculation of “chargeable overseas earnings” 23 1 This section applies for calculating how much of an employee’s general earnings for a tax year are “ chargeable overseas earnings ” for the purposes…
Section 24 — Limit on chargeable overseas earnings where duties of associated employment performed in UK
Limit on chargeable overseas earnings where duties of associated employment performed in UK 24 1 This section imposes a limit on how much of an employee’s general earnings are chargeable overseas…
Section 24A — Restrictions on remittance basis
Restrictions on remittance basis 24A 1 This section applies in relation to an employment (“ the relevant employment ”) for a tax year (“the relevant tax year”) if— a one or more of the paragraphs in…
Section 24B — Definitions of “C” and “ I ” for the purposes of section 24A(14)
Definitions of “C” and “ I ” for the purposes of section 24A(14) 24B 1 This section applies for the purposes of section 24A(14). 2 “C” is the total amount of credit which would be allowed under…
Section 25 — UK-based earnings for year when employee resident, but not ordinarily resident, in UK
UK-based earnings for year when employee resident, but not ordinarily resident, in UK 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 26 — Foreign earnings for year when remittance basis applied and employee met section 26A requirement
Foreign earnings for year when remittance basis applied and employee met section 26A requirement 26 1 This section applies to general earnings for a tax year where section 809B, 809D or 809E of ITA…
Section 26A — Section 26: requirement for 3-year period of non-residence
Section 26: requirement for 3-year period of non-residence 26A 1 An employee meets the requirement of this section for a tax year if the employee was— a non-UK resident for the previous 3 tax years,…
Section 27 — UK-based earnings for year when employee not resident in UK
UK-based earnings for year when employee not resident in UK 27 1 This section applies to general earnings for a tax year for which the employee is not resident in the United Kingdom if they are— a…
Section 28 — Meaning of “general earnings from overseas Crown employment subject to UK tax”
Meaning of “general earnings from overseas Crown employment subject to UK tax” 28 1 This section explains for the purposes of sections 25 to 27 what is meant by “general earnings from overseas Crown…
Section 29 — Meaning of earnings “for” a tax year
Meaning of earnings “for” a tax year 29 1 This section applies for determining whether general earnings are general earnings “for” a particular tax year for the purposes of this Chapter. 2 General…
Section 30 — Treatment of earnings for year in which employment not held
Treatment of earnings for year in which employment not held 30 1 This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be…
Section 31 — Receipt of money earnings
Receipt of money earnings 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 32 — Receipt of non-money earnings
Receipt of non-money earnings 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 33 — Earnings remitted to UK
Earnings remitted to UK 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 34 — Earnings remitted to UK: further provisions about UK-linked debts
Earnings remitted to UK: further provisions about UK-linked debts 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 35 — Relief for delayed remittances
Relief for delayed remittances 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 36 — Election in respect of delayed remittances
Election in respect of delayed remittances 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 37 — Claims for relief on delayed remittances
Claims for relief on delayed remittances 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 38 — Earnings for period of absence from employment
Earnings for period of absence from employment 38 1 Subsection (2) applies if a person ordinarily performs the whole or part of the duties of an employment in the United Kingdom. 2 General earnings…
Section 38A — Earnings relating to duties not performed
Earnings relating to duties not performed 38A 1 This section applies for determining the extent to which general earnings that relate to duties that were not performed are to be treated for the…
Section 39 — Duties in UK merely incidental to duties outside UK
Duties in UK merely incidental to duties outside UK 39 1 This section applies if in a tax year an employment is in substance one whose duties fall to be performed outside the United Kingdom. 2 Duties…
Section 40 — Duties on board vessel or aircraft
Duties on board vessel or aircraft 40 1 Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are to be treated for the purposes of this…
Section 40A — Notice of scheme to be given to HMRC
Notice of scheme to be given to HMRC 40A 1 For an SAYE option scheme to be a Schedule 3 SAYE option scheme, notice of the scheme must be given to Her Majesty's Revenue and Customs (“ HMRC ”). 2 The…
Section 40B — Annual returns
Annual returns 40B 1 This paragraph applies if notice is given in relation to an SAYE option scheme under paragraph 40A. 2 The scheme organiser must give to HMRC a return for the tax year in which…
Section 40D — Notices and returns to be given electronically etc
Notices and returns to be given electronically etc 40D 1 A notice under paragraph 40A, and any information accompanying the notice, must be given electronically. 2 A return under paragraph 40B, and…
Section 40F — Enquiries
Enquiries 40F 1 This paragraph applies if notice is given in relation to an SAYE option scheme under paragraph 40A. 2 HMRC may enquire into the scheme if HMRC give notice to the scheme organiser of…
Section 40J — Assessment of penalties
Assessment of penalties 40J 1 This paragraph applies if the scheme organiser is liable for a penalty under this Part. 2 HMRC must assess the penalty and notify the scheme organiser of the assessment.…