Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 40K — Appeals
Appeals 40K A1 The scheme organiser may appeal against a decision of HMRC under paragraph 40A(5A) that there was no reasonable excuse for the failure to give notice on or before the initial…
Section 41 — Employment in UK sector of continental shelf
Employment in UK sector of continental shelf 41 1 General earnings in respect of duties performed in the UK sector of the continental shelf in connection with exploration or exploitation activities…
Section 41Z1 — Limit on qualifying foreign employment income from associated employments
Limit on qualifying foreign employment income from associated employments 41Z1 1 This section applies if— a the individual has associated employments from or in respect of which there is qualifying…
Section 41A — Taxable specific income from employment-related securities: effect of remittance basis
Taxable specific income from employment-related securities: effect of remittance basis 41A 1 This section applies if— a an amount within subsection (2) counts as employment income of an individual…
Section 41ZA — Basis of apportionment
Basis of apportionment 41ZA The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.
Section 41B — Section 41A: the relevant period
Section 41A: the relevant period 41B 1 “The relevant period” is to be determined as follows. 2 In the case of an amount that counts as employment income by virtue of Chapter 2 (restricted securities)…
Section 41C — Section 41A: foreign securities income
Section 41A: foreign securities income 41C 1 The extent to which the securities income is “foreign” is to be determined as follows. 2 Treat an equal amount of the securities income as accruing on…
Section 41D — Limit on foreign securities income where duties of associated employment performed in UK
Limit on foreign securities income where duties of associated employment performed in UK 41D 1 This section imposes a limit on the extent to which section 41C(3) applies in relation to a period when—…
Section 41E — Foreign securities income: just and reasonable apportionment
Foreign securities income: just and reasonable apportionment 41E 1 This section applies if the proportion of the securities income that would otherwise be regarded as “foreign” is not, having regard…
Section 41F — Taxable specific income: internationally mobile employees etc
Taxable specific income: internationally mobile employees etc 41F 1 This section applies if— a an amount counts under Chapters 2 to 5 of Part 7 (employment-related securities etc ) as employment…
Section 41G — Section 41F: the relevant period
Section 41F: the relevant period 41G 1 “The relevant period” is to be determined as follows. 2 In the case of an amount that counts as employment income by virtue of Chapter 2 of Part 7 (restricted…
Section 41H — Section 41F: chargeable and unchargeable foreign securities income
Section 41F: chargeable and unchargeable foreign securities income 41H 1 The extent to which the securities income is “chargeable foreign securities income” or “unchargeable foreign securities…
Section 41I — Limit on “chargeable foreign securities income” where duties of associated employment performed in UK
Limit on “chargeable foreign securities income” where duties of associated employment performed in UK 41I 1 This section imposes a limit on the extent to which section 41H(3) applies in relation to a…
Section 41J — Location of employment duties
Location of employment duties 41J 1 The following provisions apply for the purposes of this Chapter— a section 39(1) and (2), and b section 40 (but as if in subsections (3) and (4) of that section…
Section 41K — Securities income from overseas Crown employment
Securities income from overseas Crown employment 41K 1 If securities income is from overseas Crown employment subject to United Kingdom tax, it is (notwithstanding any other provision of this…
Section 41L — Chargeable and unchargeable foreign securities income: just and reasonable apportionment
Chargeable and unchargeable foreign securities income: just and reasonable apportionment 41L 1 This section applies if the proportion of the securities income that would otherwise be regarded as…
Section 41M — Foreign employment election for qualifying new residents
Foreign employment election for qualifying new residents 41M 1 This Chapter applies if an individual is a qualifying new resident for a tax year (the “qualifying year”). 2 An individual is a…
Section 41N — Key definitions
Key definitions 41N 1 This section sets out some definitions that apply for the purposes of this Chapter. 2 “ Qualifying employment income ” means— a qualifying general earnings, b qualifying third…
Section 41P — Claim for relief for qualifying new residents
Claim for relief for qualifying new residents 41P 1 Where an individual has made a foreign employment election, the individual may make a claim for relief for the qualifying year or any subsequent…
Section 41Q — Amount of relief available
Amount of relief available 41Q 1 For the purposes of section 41P(2), the amount of net taxable employment income for a tax year that “reflects” qualifying foreign employment income is the total of— a…
Section 41R — Limit on relief
Limit on relief 41R 1 This section sets out how to determine the limit on the amount of relief the individual is entitled to when making a foreign employment relief claim for a year for the purposes…
Section 41S — Effect of claim on relief for contributions to registered pension schemes
Effect of claim on relief for contributions to registered pension schemes 41S 1 This section applies where an individual who is an active member of a registered pension scheme for the purposes of…
Section 41T — Foreign employment relief ignored for purposes of determining adjusted net income
Foreign employment relief ignored for purposes of determining adjusted net income 41T 1 Subsection (2) applies for the purpose of determining the adjusted net income under section 58 of ITA 2007 of…
Section 41U — Qualifying foreign general earnings
Qualifying foreign general earnings 41U 1 General earnings are “qualifying general earnings” if they are— a “for” the qualifying year determined in accordance with sections 16 and 17, b if the…
Section 41V — Qualifying foreign third party income
Qualifying foreign third party income 41V 1 For the purposes of this Chapter, “third party income” is an amount that counts under Chapter 2 of Part 7A (treatment of relevant step for income tax…
Section 41W — Qualifying foreign securities income
Qualifying foreign securities income 41W 1 For the purpose of this Chapter, “securities income” is an amount that counts under Chapters 2 to 5 of Part 7 (employment-related securities etc) as…
Section 41X — Meaning of “overseas Crown employment subject to UK tax”
Meaning of “overseas Crown employment subject to UK tax” 41X 1 This section explains what is meant by — a qualifying general earnings “ from overseas Crown employment subject to United Kingdom tax ”…
Section 41Y — Location of employment duties
Location of employment duties 41Y 1 Section 38 (period of absence from employment) and section 38A (earnings in respect of duties not performed) apply for the purposes of this Chapter as if…
Section 41Z — Artificial arrangements to be disregarded
Artificial arrangements to be disregarded 41Z 1 Any arrangements falling within subsection (2) are to be disregarded for the purposes of determining the extent to which— a general earnings are…
Section 42 — Commissioners to determine dispute as to domicile or ordinary residence
Commissioners to determine dispute as to domicile or ordinary residence 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 43 — Appeal against Commissioners' decision on domicile or ordinary residence
Appeal against Commissioners' decision on domicile or ordinary residence 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 44 — Treatment of workers supplied by agencies
Treatment of workers supplied by agencies 44 1 This section applies if— a an individual (“the worker”) personally provides services (which are not excluded services) to another person (“ the client…
Section 45 — Arrangements with agencies
Arrangements with agencies 45 If— a an individual (“the worker”), with a view to personally providing services (which are not excluded services) to another person (“ the client ”), enters into…
Section 46 — Cases involving unincorporated bodies etc.
Cases involving unincorporated bodies etc. 46 1 Section 44 also applies— a if the worker personally provides... the services in question as a partner in a firm or a member of an unincorporated body;…
Section 46A — Anti-avoidance
Anti-avoidance 46A 1 This section applies if— a an individual (“W”) personally provides services (which are not excluded services) to another person (“C”), b a third person (“A”) enters into…
Section 47 — Interpretation of this Chapter
Interpretation of this Chapter 47 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 In this Chapter “ excluded services ” means— a services as an actor, singer, musician or other…
Section 48 — Scope of this Chapter
Scope of this Chapter 48 1 This Chapter has effect with respect to the provision of services through an intermediary in a case where the services are provided to a person who is not a public…
Section 49 — Engagements to which this Chapter applies
Engagements to which this Chapter applies 49 1 This Chapter applies where— a an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another…
Section 50 — Worker treated as receiving earnings from employment
Worker treated as receiving earnings from employment 50 1 If, in the case of an engagement to which this Chapter applies, in any tax year— za the client qualifies as small or does not have a UK…
Section 51 — Conditions of liability where intermediary is a company
Conditions of liability where intermediary is a company 51 1 Where the intermediary is a company the conditions are that the intermediary is not an associated company of the client that falls within…
Section 52 — Conditions of liability where intermediary is a partnership
Conditions of liability where intermediary is a partnership 52 1 Where the intermediary is a partnership the conditions are as follows. 2 In relation to any payment or benefit received or receivable…
Section 53 — Conditions of liability where intermediary is an individual
Conditions of liability where intermediary is an individual 53 Where the intermediary is an individual the conditions are that the payment or benefit— a is received or receivable by the worker…
Section 54 — Calculation of deemed employment payment
Calculation of deemed employment payment 54 1 The amount of the deemed employment payment for a tax year (“ the year ”) is the amount resulting from the following steps— Step 1 Find (applying section…
Section 55 — Application of rules relating to earnings from employment
Application of rules relating to earnings from employment 55 1 The following provisions apply in relation to the calculation of the deemed employment payment. 2 A “ payment or benefit ” means…
Section 56 — Application of Income Tax Acts in relation to deemed employment
Application of Income Tax Acts in relation to deemed employment 56 1 The Income Tax Acts (in particular, the PAYE provisions) apply in relation to the deemed employment payment as follows. 2 They…
Section 57 — Earlier date of deemed employment payment in certain cases
Earlier date of deemed employment payment in certain cases 57 1 If in any tax year— a a deemed employment payment is treated as made, and b before the date on which the payment would be treated as…
Section 57F — Meaning of “specified Northern Ireland company”
Meaning of “specified Northern Ireland company” 57F In the EMI code, a “ specified Northern Ireland company ” means a company that— a has its registered office in Northern Ireland, and b carries on a…
Section 58 — Relief in case of distributions by intermediary
Relief in case of distributions by intermediary 58 1 A claim for relief may be made under this section where the intermediary— a is a company, b is treated as making a deemed employment payment in…
Section 59 — Provisions applicable to multiple intermediaries
Provisions applicable to multiple intermediaries 59 1 The provisions of this section apply where in the case of an engagement to which this Chapter applies the arrangements involve more than one…
Section 60 — Meaning of “associate”
Meaning of “associate” 60 1 In this Chapter “associate”— a in relation to an individual, has the meaning given by section 448 of CTA 2010 , subject to the following provisions of this section; b in…