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

General earnings from employment: taxable earnings

General earnings: diagram showing the charging provisions

Examples of the charging provisions

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

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

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

The year that earnings are "for"

The year that earnings are "for" - arrangement of guidance

The year that earnings are 鈥渇or鈥�: the approach to take

Annual bonuses awarded for meeting corporate, team or personal targets

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

Long Term Incentive Plans and Deferred Remuneration

The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are 鈥渇or鈥�

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

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

Meaning of foreign employer

Meaning of the United Kingdom

Earnings paid in foreign currency

Information about foreign issues

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

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

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

Section 26, 26A ITEPA 2003 Overseas Workday Relief Examples

Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003

Calculation of Chargeable Overseas Earnings 鈥� Section 23 ITEPA 2003

Taxable Earnings 鈥� Chargeable Overseas Earnings 鈥� Dual Contract Arrangements

Taxable Earnings 鈥� Chargeable Overseas Earnings 鈥� Dual contracts arrangements - example

Taxable earnings 鈥� Overseas Chargeable Earnings 鈥� Dual Contracts with non-UK contract in ultra-low tax regime

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

Earnings that cannot be remitted to the United Kingdom

Deductions from seafarers' earnings

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

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

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

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

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

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

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

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

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

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

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

Earnings charged on remittance: general

Meaning of remitted to the United Kingdom

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

Deductions from general earnings taxable on remittance

Deductions from general earnings taxable on remittance: capital allowances

Double taxation: general

Procedure

Double taxation: teachers and researchers