OpenLegislation

Part 2 Employment income: charge to taxC1C2

United Kingdom

  1. 1Introduction
  2. 2Tax on employment income
  3. 3Operation of tax charge
  4. 4Taxable earnings: UK resident employees
  5. 5Taxable earnings: remittance basis rules and rules for non-uk resident employees
  6. 5ATaxable specific income: effect of remittance basis
  7. 5BTaxable specific income from employment-related securities etc: internationally mobile employees
  8. 5CRelief for new residents on foreign employment income
  9. 6Disputes as to domicile or ordinary residence
  10. 7Application of provisions to agency workers
  11. 8Workers' services provided through intermediaries to small clients
  12. 9Managed service companies
  13. 10Workers' services provided through intermediaries to public authorities or medium or large clients
  14. 11Umbrella companies

Annotations

Modifications

C1

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

C2

Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))