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Published in:
2014 | OriginalPaper | Chapter
Income from Employments and PAYE
Authors : Walter Sinclair, FCA, Barry Lipkin, LLB FCA ATII TEP
Published in: Tax Guide 2014–2015
Publisher: Palgrave Macmillan UK
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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).