Abstract
The taxation of your income from employments or from any office that you hold derives mainly from earlier legislation. Until 5 April 2003, such income was normally taxed under Schedule E and generally a receipts basis applied (10.13). Schedule E was divided into three ‘Cases’ which focused on your resident, ordinarily resident and domiciliary status (TA S19).
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 2014 Fiscal Services Ltd
About this chapter
Cite this chapter
Sinclair, W., Lipkin, B. (2014). Income from Employments and PAYE. In: Tax Guide 2014–2015. Palgrave Macmillan, London. https://doi.org/10.1057/9781137411945_10
Download citation
DOI: https://doi.org/10.1057/9781137411945_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-48939-8
Online ISBN: 978-1-137-41194-5
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)