{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-10",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-10.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Meaning of “taxable earnings” and “taxable specific income”",
  "text": "(1) This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts.\n(2) “Taxable earnings from an employment in a tax year are to be determined in accordance with Chapters 4 and 5 of this Part.\n(3) “Taxable specific income from an employment for a tax year means the full amount of any specific employment income which, by virtue of Part 6 , 7 or 7A or any other enactment, counts as employment income for that year in respect of the employment.\n(4) Subsection (3) is subject to Chapter 5B (taxable specific income from employment-related securities etc: internationally mobile employees).\n(5) Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 10(2) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 4(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 10(3) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 6(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 10(4) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 4(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 10(4) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 para. 4, 47"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 10(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 6(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/10",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}