These tables set out:
- 鈥�
the charges to income tax in each of the seven categories of income tax
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the person who is liable to pay that charge, and
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the legislative provisions that are relevant to that charge
Employment income
Name of charge | Person liable | Legislative provisions |
General earnings | Person to whose employment the earnings relate | ITEPA 2003, ss 6, 7, 13, Pt 3 |
Specific employment income | Person in relation to whom the income counts as employment income | ITEPA 2003, ss 6, 7, 13 Pts 6, 7, 7A |
Pension income
Name of charge | Person liable | Legislative provisions |
UK pensions | Person receiving or entitled to the pension | ITEPA 2003, ss 569鈥�572A |
Foreign pensions | Person receiving or entitled to the pension | ITEPA 2003, ss 573鈥�576A |
UK social security pensions | Person receiving or entitled to the pension, benefit or allowance | ITEPA 2003, ss 577鈥�579 |
Pensions under registered pension schemes | Person receiving or entitled to the pension under the registered pension scheme | ITEPA 2003, ss 579A鈥�579D |
Annuities for the benefit of |
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