Section 6 Nature of charge to tax on employment income

United Kingdom

(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 “employment income”, “general earnings” and “specific employment income” is given in section 7.

(2)

The amount of general earnings or specific employment income which is charged to tax in a particular tax year is set out in section 9.

(3)

The rules in Chapters 4 and 5 of this Part, which are concerned with—

(a)

the residence ... of an employee in a tax year, ...

F1(aa)

whether section 809B, 809D or 809E of ITA 2007 (remittance basis) F2applied to an employee for a tax year, and

(b)

the tax year in which amounts are received or remitted to the United Kingdom,

apply for the purposes of the charge to tax on general earnings but not that on specific employment income.

F3(3A)

The rules in F4Chapter 5B, which are concerned with the matters mentioned in subsection (3)(a) to (b), apply for the purposes of the charge to tax on certain specific employment income arising under Part 7 (securities etc).

(4)

The person who is liable for any tax charged on employment income is set out in section 13.

(5)

Employment income is not charged to tax under this Part if it is within the charge to tax under

F5(a)

Part 2 of ITTOIA 2005 (trading income) by virtue of section 15 (divers and diving supervisors), 16A (voluntary office-holders: compensation for lost profits), 16B (payments to company directors) or 16C (professionals in practice: incidental income from an office or employment) of that Act, or

(b)

Part 3 of CTA 2009 (trading income) by virtue of section 40A (payments to company directors) or 40B (professionals in practice: incidental income from an office or employment) of that Act.

Annotations

Textual amendments

F1: S. 6(3)(aa) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 3(2)
F2: Word in s. 6(3)(aa) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(2)(b)
F3: S. 6(3A) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 3(3)
F4: Words in s. 6(3A) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 3, 47
F5: Words in s. 6(5) substituted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 4(2)

Notes on Part 2

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))