EIM40000 - The scope of the charge to tax on general earnings: contents

Part 2 Chapters 4 and 5 ITEPA 2003

1. EIM40001

   The scope of the charge to tax on general earnings: introduction
2. EIM40002

   General earnings from employment: taxable earnings
3. EIM40003

   General earnings: diagram showing the charging provisions
4. EIM40004

   Examples of the charging provisions
5. EIM40005

   Special rules for determining the year that general earnings are for: pre-commencement and post-cessation earnings
6. EIM40006

   Effect of non-residence on pre-commencement and post-cessation earnings
7. EIM40007

   Effect of non-residence on pre-commencement and post-cessation earnings
8. EIM40008

   The year that earnings are "for"
9. EIM40009

   The year that earnings are "for" - arrangement of guidance
10. EIM40011

    The year that earnings are “for”: the approach to take
11. EIM40012

    Annual bonuses awarded for meeting corporate, team or personal targets
12. EIM40013

    Bonuses and deferred remuneration plans: the effect of conditionality and employer's discretion
13. EIM40014

    Long Term Incentive Plans and Deferred Remuneration
14. EIM40015

    The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”
15. EIM40016

    The year that earnings are "for" - Long Term Incentive Plans and Deferred Remuneration - staged vesting
16. EIM40021

    Overseas offices and employments: dealt with under Part 2 ITEPA 2003
17. EIM40031

    Meaning of foreign employer
18. EIM40032

    Meaning of the United Kingdom
19. EIM40033

    Earnings paid in foreign currency
20. EIM40034

    Information about foreign issues
21. EIM40101

    Taxable earnings: employee resident in the United Kingdom and split year treatment
22. EIM40102

    Employee resident and not domiciled, or not resident, in the United Kingdom: chargeable overseas earnings
23. EIM40103

    Taxable earnings: S26 and S26A, Foreign Earnings and Overseas Workday Relief
24. EIM40104

    Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples
25. EIM40105

    Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
26. EIM40106

    Calculation of Chargeable Overseas Earnings – Section 23 ITEPA 2003
27. EIM40107

    Taxable Earnings – Chargeable Overseas Earnings – Dual Contract Arrangements
28. EIM40108

    Taxable Earnings – Chargeable Overseas Earnings – Dual contracts arrangements - example
29. EIM40109

    Taxable earnings – Overseas Chargeable Earnings – Dual Contracts with non-UK contract in ultra-low tax regime
30. EIM40110

    Employee not resident in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom
31. EIM40111

    Earnings that cannot be remitted to the United Kingdom
32. EIM40112

    Deductions from seafarers' earnings
33. EIM40201

    Taxable earnings: employee resident or domiciled outside the United Kingdom: UK based earnings
34. EIM40202

    Employee resident or domiciled outside the United Kingdom: location of duties: absence from employment
35. EIM40203

    Employee resident or domiciled outside the United Kingdom: location of duties: "merely incidental" duties
36. EIM40204

    Employee resident or domiciled outside the United Kingdom: location of duties: merely incidental duties: examples
37. EIM40205

    Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax
38. EIM40206

    Employee resident or domiciled outside the United Kingdom: UK-based earnings: location of duties performed on a vessel or aircraft
39. EIM40207

    Employee resident or domiciled outside the United Kingdom: location of duties performed on a vessel or aircraft: example
40. EIM40208

    Employee resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry
41. EIM40209

    Crown servants: general earnings from overseas Crown employment subject to United Kingdom tax: text of Board's Order under section 28(5)
42. EIM40222

    Employee not resident or not domiciled in the United Kingdom: calculation of general earnings in respect of duties performed in the United Kingdom: example
43. EIM40223

    Employees performing duties in the United Kingdom: statutory powers to obtain information
44. EIM40301

    Earnings charged on remittance: general
45. EIM40302

    Meaning of remitted to the United Kingdom
46. EIM40303

    Meaning of remitted to the United Kingdom: benefits in kind and UK-linked debts
47. EIM40321

    Deductions from general earnings taxable on remittance
48. EIM40322

    Deductions from general earnings taxable on remittance: capital allowances
49. EIM40601

    Double taxation: general
50. EIM40602

    Procedure
51. EIM40603

    Double taxation: teachers and researchers