Charges to income tax鈥攖ables

Published by a 老司机午夜福利 Private Client expert
Checklists

Charges to income tax鈥攖ables

Published by a 老司机午夜福利 Private Client expert

Checklists
imgtext

These tables set out:

  1. 鈥�

    the charges to income tax in each of the seven categories of income tax

  2. 鈥�

    the person who is liable to pay that charge, and

  3. 鈥�

    the legislative provisions that are relevant to that charge

Employment income

Name of chargePerson liableLegislative provisions
General earningsPerson to whose employment the earnings relateITEPA 2003, ss 6, 7, 13, Pt 3
Specific employment incomePerson in relation to whom the income counts as employment incomeITEPA 2003, ss 6, 7, 13 Pts 6, 7, 7A

Pension income

Name of chargePerson liableLegislative provisions
UK pensionsPerson receiving or entitled to the pensionITEPA 2003, ss 569鈥�572A
Foreign pensionsPerson receiving or entitled to the pensionITEPA 2003, ss 573鈥�576A
UK social security pensionsPerson receiving or entitled to the pension, benefit or allowanceITEPA 2003, ss 577鈥�579
Pensions under registered pension schemesPerson receiving or entitled to the pension under the registered pension schemeITEPA 2003, ss 579A鈥�579D
Annuities for the benefit of
Powered by Lexis+
Jurisdiction(s):
United Kingdom

Popular documents