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In the UK, income that a person receives as the holder of an office or employment is charged to tax as employment income. Employment income is defined in ITEPA 2003, s 7 as either ‘general earnings’ or ‘specific employment income’. Special rules apply to the taxation of general earnings of individuals who are ‘not resident’ or, to 2024/25, ‘not domiciled’ in the UK. These special rules do not apply to specific employment income. For more detailed information on types of employment income, see the Tax on cash earnings ― overview guidance note.

Note that the non-UK domicile basis of taxation is abolished from 6 April 2025, see the Abolition of the remittance basis from 2025/26 guidance note for further details. Much of the following guidance therefore focuses on the rules applicable up to 2024/25. However, from 2025/26, the rules on remittance basis may remain relevant insofar as a non-UK domicile has kept income abroad and has not remitted it to the UK by 5 April 2025.

Holding an office or employment is not sufficient