Source2003 c. 1
Income Tax (Earnings and Pensions) Act 2003 (2003 c. 1)
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Part 1 β Overviews 1βs 2 Β· 2 sectionsPart 2 β Employment income: charge to taxs 3βs 61WA Β· 126 sectionsChapter 1 β Introductions 3βs 5 Β· 3 sectionsChapter 2 β Tax on employment incomes 6βs 8 Β· 3 sectionsChapter 3 β Operation of tax charges 9βs 13 Β· 5 sectionsChapter 4 β Taxable earnings: UK resident employeess 14βs 19 Β· 6 sections
Taxable earningss 14 Β· 1 section
UK resident employeess 15 Β· 1 section
Year for which general earnings are earneds 16βs 17 Β· 2 sections
When general earnings are receiveds 18βs 19 Β· 2 sections
Chapter 5 β Taxable earnings: remittance basis rules and rules for non-uk resident employeess 20βs 41 Β· 25 sectionsTaxable earningss 20 Β· 1 section
Remittance basis rules for employees outside section 26s 21βs 24B Β· 6 sections
Remittance basis rules: employees who met section 26A requirements 25βs 26A Β· 3 sections
Employees not resident in UKs 27 Β· 1 section
Special class of earnings for purposes of sections 25 to 27s 28 Β· 1 section
Year for which general earnings are earneds 29βs 30 Β· 2 sections
...s 31βs 34 Β· 4 sections
Relief for delayed remittancess 35βs 37 Β· 3 sections
Place of performance of duties of employments 38βs 41 Β· 4 sections
Chapter 5A β Taxable specific income: effect of remittance basiss 41Aβs 41E Β· 5 sectionsCHAPTER 5B β Taxable specific income from employment-related securities etc : internationally mobile employeess 41Fβs 41L Β· 7 sectionsChapter 5C β Relief for new residents on foreign employment incomes 41Mβs 41Z1 Β· 14 sectionsForeign employment elections 41M Β· 1 section
Key definitionss 41N Β· 1 section
Claim for reliefs 41Pβs 41T Β· 5 sections
Qualifying foreign employment incomes 41Uβs 41Y Β· 5 sections
Other rules for determining amounts of qualifying foreign employment incomes 41Zβs 41Z1 Β· 2 sections
Chapter 5 β Taxable earnings: remittance basis rules and rules for non-uk resident employeess 41ZA Β· 1 section
Apportionment of earningss 41ZA Β· 1 section
Chapter 6 β Disputes as to domicile or ordinary residences 42βs 43 Β· 2 sectionsChapter 7 β Application of provisions to agency workerss 44βs 47 Β· 5 sectionsAgency workerss 44βs 46 Β· 3 sections
Anti-avoidances 46A Β· 1 section
Supplementarys 47 Β· 1 section
Chapter 8 β Workers' services provided through intermediaries to small clientss 48βs 61 Β· 23 sectionsApplication of this Chapters 48βs 53 Β· 6 sections
The deemed employment payments 54βs 56 Β· 3 sections
Supplementary provisionss 57βs 60 Β· 4 sections
When a person qualifies as small for a tax years 60Aβs 60H Β· 8 sections
When a person has a UK connections 60I Β· 1 section
Interpretations 61 Β· 1 section
Chapter 9 β Managed service companiess 61Aβs 61J Β· 10 sectionsApplication of this Chapters 61Aβs 61C Β· 3 sections
The deemed employment payments 61Dβs 61G Β· 4 sections
Supplementary provisionss 61Hβs 61J Β· 3 sections
CHAPTER 10 β Workers' services provided through intermediaries to public authorities or medium or large clientss 61Kβs 61WA Β· 17 sectionsPart 3 β Employment income: earnings and benefits etc. treated as earningss 62βs 226E Β· 197 sectionsChapter 1 β Earningss 62 Β· 1 sectionChapter 2 β Taxable benefits: the benefits codes 63βs 69B Β· 9 sectionsThe benefits codes 63βs 65 Β· 3 sections
General definitions for benefits codes 66βs 69B Β· 6 sections
Chapter 3 β Taxable benefits: expenses paymentss 70βs 72 Β· 3 sectionsChapter 4 β Taxable benefits: vouchers and credit-tokenss 73βs 96A Β· 27 sectionsCash vouchers: introductions 73βs 74 Β· 2 sections
Meaning of βcash voucherβs 75βs 77 Β· 3 sections
Cash vouchers: exceptionss 78βs 80 Β· 3 sections
Benefit of cash voucher treated as earningss 81 Β· 1 section
Non-cash vouchers: introductions 82βs 83 Β· 2 sections
Meaning of βnon-cash voucherβs 84 Β· 1 section
Non-cash voucher: exceptionss 85βs 86 Β· 2 sections
Benefit of non-cash voucher treated as earningss 87βs 89 Β· 4 sections
Credit-tokens: introductions 90βs 91 Β· 2 sections
Meaning of βcredit-tokenβs 92 Β· 1 section
Credit-tokens: exceptions 93 Β· 1 section
Benefit of credit-token treated as earningss 94βs 94A Β· 2 sections
General supplementary provisionss 95βs 96A Β· 3 sections
Chapter 5 β Taxable benefits: living accommodations 97βs 113 Β· 22 sectionsLiving accommodations 97 Β· 1 section
Exceptionss 98βs 101 Β· 6 sections
Benefit of living accommodation treated as earningss 102 Β· 1 section
Calculation of cash equivalents 103βs 104 Β· 3 sections
Accommodation costing Β£75,000 or lesss 105βs 105B Β· 3 sections
Accommodation costing more than Β£75,000s 106βs 107 Β· 2 sections
Apportionment of cash equivalents 108 Β· 1 section
Other tax implicationss 109 Β· 1 section
Supplementarys 110βs 113 Β· 4 sections
Chapter 6 β Taxable benefits: cars, vans and related benefitss 114βs 172 Β· 71 sectionsGenerals 114βs 119 Β· 6 sections
Cars: benefit treated as earningss 120βs 121B Β· 5 sections
Cars: the price of a cars 122βs 124A Β· 4 sections
Cars: treatment of accessoriess 125βs 131 Β· 8 sections
Cars: capital contributions by employees 132βs 132A Β· 2 sections
Cars: the appropriate percentages 133βs 134 Β· 2 sections
Cars: appropriate percentage: first registered on or after 1st January 1998s 135βs 141 Β· 9 sections
Cars: appropriate percentage: first registered before 1st January 1998s 142 Β· 1 section
Cars: unavailability or payments for private uses 143βs 145 Β· 3 sections
Cars: special casess 146βs 147A Β· 3 sections
Cars: reduction where shared cars 148 Β· 1 section
Car fuel: benefit treated as earningss 149βs 153 Β· 6 sections
Vans: benefit treated as earningss 154βs 155 Β· 3 sections
Vans: reductions of cash equivalents 156 Β· 1 section
Reduction of cash equivalent where van is shareds 157 Β· 1 section
Reduction for payments for private uses 158βs 158A Β· 2 sections
Modification of provisions where van temporarily replaceds 159 Β· 1 section
Van fuel: benefit treated as earningss 160βs 164 Β· 6 sections
Cars and vans: exceptionss 167βs 169A Β· 4 sections
Orderss 170 Β· 1 section
Supplementarys 171βs 172 Β· 2 sections
Chapter 7 β Taxable benefits: loanss 173βs 191 Β· 21 sectionsIntroductions 173βs 174 Β· 3 sections
Benefit of taxable cheap loan treated as earningss 175βs 180 Β· 7 sections
Calculation of amount of interest at official rates 181βs 183 Β· 3 sections
Supplementary provisions relating to taxable cheap loanss 184βs 187 Β· 4 sections
Loan released or written offs 188βs 189 Β· 2 sections
General supplementary provisionss 190βs 191 Β· 2 sections
Chapter 8 β Taxable benefits: notional loans in respect of acquisitions of sharess 192βs 197 Β· 6 sectionsIntroductions 192 Β· 1 section
Acquisition of shares for less than market values 193βs 195 Β· 3 sections
Supplementary provisionss 196βs 197 Β· 2 sections
Chapter 9 β Taxable benefits: disposals of shares for more than market values 198βs 200 Β· 3 sectionsChapter 10 β Taxable benefits: residual liability to charges 201βs 215 Β· 18 sectionsIntroductions 201βs 202 Β· 2 sections
Cash equivalent of benefit treated as earningss 203βs 203A Β· 2 sections
Determination of the cost of the benefits 204βs 206 Β· 5 sections
Supplementary provisionss 207βs 210 Β· 4 sections
Special rules for scholarshipss 211βs 215 Β· 5 sections
Chapter 11 β Taxable benefits: exclusion of lower-paid employments from parts of benefits codes 216βs 220 Β· 5 sectionsIntroductions 216 Β· 1 section
What is lower-paid employments 217βs 219 Β· 3 sections
Treatment of related employmentss 220 Β· 1 section
Chapter 12 β Other amounts treated as earningss 221βs 226E Β· 11 sectionsPaymentss 221βs 226 Β· 6 sections
Shares of employee shareholderss 226Aβs 226D Β· 4 sections
Sporting testimonial paymentss 226E Β· 1 section
Part 4 β Employment income: exemptionss 227βs 326B Β· 162 sectionsChapter 1 β Exemptions: generals 227βs 228A Β· 3 sectionsChapter 2 β Exemptions: mileage allowances and passenger paymentss 229βs 236 Β· 9 sectionsMileage allowancess 229βs 232 Β· 4 sections
Passenger paymentss 233βs 234 Β· 2 sections
Supplementarys 235βs 236 Β· 3 sections
Chapter 3 β Exemptions: other transport, travel and subsistences 237βs 249 Β· 17 sectionsChapter 4 β Exemptions: education and trainings 250βs 260 Β· 12 sectionsWork-related trainings 250βs 254 Β· 5 sections
Persons leaving local authority cares 254A Β· 1 section
Individual learning account trainings 255βs 260 Β· 6 sections
Chapter 5 β Exemptions: recreational benefitss 261βs 265 Β· 5 sectionsRecreational facilitiess 261βs 263 Β· 3 sections
Annual parties and functionss 264 Β· 1 section
Entertainments 265 Β· 1 section
Chapter 6 β Exemptions: non-cash vouchers and credit-tokenss 266βs 270AA Β· 8 sectionsGeneral exemptions: use for exempt benefitss 266βs 267 Β· 2 sections
Exemptions for particular non-cash vouchers and credit-tokenss 268βs 270AA Β· 6 sections
Chapter 7 β Exemptions: removal benefits and expensess 271βs 289 Β· 19 sectionsExemption of removal benefits and expenses: generals 271βs 276 Β· 6 sections
Benefits and expenses within this Chapters 277βs 286 Β· 10 sections
Limit on exemptions 287 Β· 1 section
Special exemption and relief for bridging loanss 288βs 289 Β· 2 sections
CHAPTER 7A β Exemptions: amounts which would otherwise be deductibles 289Aβs 289E Β· 5 sectionsChapter 8 β Exemptions: special kinds of employeess 290βs 306B Β· 36 sectionsMinisters of religions 290βs 290G Β· 8 sections
MPs, government ministers etc.s 291βs 295 Β· 7 sections
Members of local authorities etcs 295A Β· 1 section
Armed forcess 296βs 298 Β· 7 sections
Crown employeess 299 Β· 1 section
Voluntary office-holderss 299Aβs 299B Β· 2 sections
Consuls, foreign agents etc.s 300βs 302 Β· 3 sections
Visiting forces and staff of designated allied headquarterss 303 Β· 1 section
Detached national expertss 304βs 304A Β· 2 sections
Offshore oil and gas workerss 305 Β· 1 section
Miners etc.s 306 Β· 1 section
Carerss 306A Β· 1 section
Professional sportspersonss 306B Β· 1 section
Chapter 9 β Exemptions: pension provisions 307βs 308C Β· 5 sectionsChapter 10 β Exemptions: termination of employments 309βs 312 Β· 4 sectionsRedundancy paymentss 309 Β· 1 section
Outplacement benefitss 310βs 312 Β· 3 sections
CHAPTER 10A β Exemptions: bonus payments by certain employerss 312Aβs 312I Β· 9 sectionsChapter 11 β Miscellaneous exemptionss 313βs 326B Β· 30 sectionsLiving accommodations 313βs 315 Β· 3 sections
Work accommodation, supplies etc.s 316βs 316A Β· 2 sections
Workplace mealss 317 Β· 1 section
Childcares 318βs 318AZA Β· 7 sections
Telephones and computer equipments 319βs 320 Β· 2 sections
Eye tests and special corrective appliancess 320A Β· 1 section
Health-screening and medical check-upss 320B Β· 1 section
Recommended medical treatments 320C Β· 1 section
Awards and giftss 321βs 324 Β· 7 sections
Overseas medical treatments 325βs 325A Β· 2 sections
Expenses incidental to sale etc. of assets 326 Β· 1 section
Monitoring schemess 326A Β· 1 section
Employee shareholder agreementss 326B Β· 1 section
Part 5 β Employment income: deductions allowed from earningss 327βs 385 Β· 62 sectionsChapter 1 β Deductions allowed from earnings: general ruless 327βs 332 Β· 6 sectionsIntroductions 327 Β· 1 section
General ruless 328βs 332 Β· 5 sections
Chapter 2 β Deductions for employeeβs expensess 333βs 360A Β· 31 sectionsIntroductions 333βs 335 Β· 3 sections
General rule for deduction of employeeβs expensess 336 Β· 1 section
Travel expensess 337βs 342 Β· 8 sections
Fees and subscriptionss 343βs 345 Β· 3 sections
Employee liabilities and indemnity insurances 346βs 350 Β· 5 sections
Expenses of ministers of religions 351 Β· 1 section
Agency fees paid by entertainerss 352 Β· 1 section
Special rules for earnings with a foreign elements 353βs 355 Β· 3 sections
Disallowance of business entertainment and gifts expensess 356βs 358 Β· 3 sections
Other rules preventing deductions of particular kindss 359βs 360A Β· 3 sections
Chapter 3 β Deductions from benefits code earningss 361βs 365 Β· 5 sectionsIntroductions 361 Β· 1 section
Deductions where amounts treated as earnings under the benefits codes 362βs 365 Β· 4 sections
Chapter 4 β Fixed allowances for employeeβs expensess 366βs 368 Β· 3 sectionsIntroductions 366 Β· 1 section
Fixed sum deductionss 367βs 368 Β· 2 sections
Chapter 5 β Deductions for earnings representing benefits or reimbursed expensess 369βs 377 Β· 9 sectionsIntroductions 369 Β· 1 section
Travel costs and expenses where duties performed abroads 370βs 372 Β· 3 sections
Travel costs and expenses of non-resident or qualifying new resident employees where duties performed in UKs 373βs 375 Β· 3 sections
Foreign accommodation and subsistence costs and expensess 376 Β· 1 section
Personal security assets and servicess 377 Β· 1 section
Chapter 6 β Deductions from seafarers' earningss 378βs 385 Β· 8 sectionsPart 6 β Employment income: income which is not earnings or share-relateds 386βs 416 Β· 49 sectionsChapter 1 β Payments to non-approved pension schemess 386βs 392 Β· 7 sectionsChapter 2 β Benefits from employer-financed retirement benefitss 393βs 400n1 Β· 15 sectionsBenefits treated as employment incomes 393βs 397 Β· 11 sections
Valuation of benefits etc.s 398βs 399 Β· 2 sections
Interpretations 399Aβs 400n1 Β· 2 sections
Chapter 3 β Payments and benefits on termination of employment etc.s 401βs 416 Β· 27 sectionsPreliminarys 401βs 402 Β· 2 sections
Payments and benefits treated as employment incomes 402Aβs 404B Β· 9 sections
Exceptions and reductionss 405βs 414C Β· 14 sections
General and supplementary provisionss 415βs 416 Β· 2 sections
Part 7 β Employment income: income and exemptions relating to securitiess 417βs 554 Β· 196 sectionsChapter 1 β Introductions 417βs 421JF Β· 23 sectionsGenerals 417βs 419 Β· 3 sections
Interpretation of Chapters 1 to 5s 420βs 421A Β· 3 sections
Application of Chapters 2 to 4As 421Bβs 421I Β· 8 sections
Informations 421Jβs 421JF Β· 9 sections
Chapter 2 β Restricted securitiess 422βs 432 Β· 15 sectionsIntroductions 422βs 424 Β· 3 sections
Tax exemption on acquisitions 425 Β· 1 section
Tax charge on post-acquisition chargeable eventss 426βs 432 Β· 11 sections
Chapter 3 β Convertible securitiess 435βs 444 Β· 11 sectionsIntroductions 435βs 436 Β· 2 sections
Tax relief on acquisitions 437 Β· 1 section
Tax charge on post-acquisition chargeable eventss 438βs 443 Β· 7 sections
Supplementarys 444 Β· 1 section
Chapter 3A β Securities with artificially depressed market values 446Aβs 446J Β· 10 sectionsIntroductions 446A Β· 1 section
Tax charge on acquisitions 446Bβs 446D Β· 3 sections
Other tax chargess 446Eβs 446I Β· 5 sections
Supplementarys 446J Β· 1 section
Chapter 3B β Securities with artificially enhanced market values 446Kβs 446P Β· 6 sectionsIntroductions 446K Β· 1 section
Charge on non-commercial increasess 446Lβs 446N Β· 3 sections
Supplementarys 446Oβs 446P Β· 2 sections
Chapter 3C β Securities acquired for less than market values 446Qβs 446W Β· 7 sectionsChapter 3D β Securities disposed of for more than market values 446Xβs 446Z Β· 3 sectionsChapter 3A β Securities with artificially depressed market values 446IA Β· 1 section
Other tax chargess 446IA Β· 1 section
Chapter 3B β Securities with artificially enhanced market values 446NA Β· 1 section
Charge on non-commercial increasess 446NA Β· 1 section
Chapter 3C β Securities acquired for less than market values 446UA Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 447βs 451 Β· 5 sections (4 directly here)Tax charge where restrictions or rights varieds 451 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 451n1 Β· 1 sectionIntroductions 451n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 452 Β· 1 section
Tax charge where restrictions or rights varieds 452 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 452n1 Β· 1 section
Tax relief on acquisitions 452n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 453 Β· 1 section
Tax charge on increase in value of shares of dependent subsidiariess 453 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 453n1 Β· 1 section
Tax relief following acquisitions 453n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 454 Β· 1 section
Tax charge on increase in value of shares of dependent subsidiariess 454 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 454n1 Β· 1 section
Disapplication of Chapters 2 and 3Bs 454n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 455 Β· 1 section
Tax charge on increase in value of shares of dependent subsidiariess 455 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 455n1 Β· 1 section
Disapplication of Chapters 2 and 3Bs 455n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 456 Β· 1 section
Tax charge on increase in value of shares of dependent subsidiariess 456 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 456n1 Β· 1 section
Supplementarys 456n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 457 Β· 1 section
Tax charge on other benefits from sharess 457 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 457n1 Β· 1 section
Supplementarys 457n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 458 Β· 1 section
Tax charge on other benefits from sharess 458 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 458n1 Β· 1 section
Supplementarys 458n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 459 Β· 1 section
Tax charge on other benefits from sharess 459 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 459n1 Β· 1 section
Supplementarys 459n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 460 Β· 1 section
Tax charge on other benefits from sharess 460 Β· 1 section
Chapter 4A β Shares in research institution spin-out companiess 460n1 Β· 1 section
Supplementarys 460n1 Β· 1 section
Chapter 4 β Post-acquisition benefits from securitiess 461βs 470 Β· 10 sections
Supplementary provisionss 461βs 466 Β· 6 sections
Interpretations 467βs 470 Β· 4 sections
Chapter 5 β Securities optionss 471βs 487 Β· 17 sectionsIntroductions 471βs 474 Β· 4 sections
Tax relief on acquisition of options 475 Β· 1 section
Tax charge on post-acquisition chargeable eventss 476βs 482 Β· 7 sections
Supplementary provisionss 483βs 487 Β· 5 sections
Chapter 6 β ... share incentive planss 488βs 515 Β· 28 sectionsIntroductions 488 Β· 1 section
Scope of tax advantagess 489 Β· 1 section
Tax advantages connected with award of sharess 490βs 493 Β· 4 sections
Tax advantages connected with holding of sharess 494βs 496 Β· 3 sections
Tax advantages connected with shares ceasing to be subject to plans 497βs 498 Β· 2 sections
Tax advantages: supplementarys 499 Β· 1 section
Scope of tax chargess 500 Β· 1 section
Charges connected with holding of sharess 501βs 504 Β· 4 sections
Charges connected with shares ceasing to be subject to plans 505βs 508 Β· 4 sections
PAYEs 509βs 514 Β· 6 sections
Other tax consequencess 515 Β· 1 section
Chapter 7 β ... SAYE option schemess 516βs 520 Β· 5 sectionsIntroductions 516βs 517 Β· 2 sections
Tax advantagess 518βs 520 Β· 3 sections
Chapter 8 β ... CSOP schemess 521βs 526 Β· 6 sectionsIntroductions 521βs 522 Β· 2 sections
Tax advantagess 523βs 525 Β· 3 sections
Tax charges 526 Β· 1 section
Chapter 9 β Enterprise management incentivess 527βs 541 Β· 15 sectionsIntroductions 527 Β· 1 section
Tax advantages: receipt of options 528 Β· 1 section
Tax advantages: exercise of options 529βs 531 Β· 3 sections
Tax advantages where disqualifying eventss 532βs 539 Β· 8 sections
Tax advantages: taxable benefitss 540 Β· 1 section
Other income tax consequencess 541 Β· 1 section
Chapter 10 β Priority share allocationss 542βs 548 Β· 7 sectionsExemption where offer made to both public and employeess 542βs 543 Β· 2 sections
Exemption where different offers made to public and employeess 544βs 545 Β· 2 sections
Supplementary provisionss 546βs 548 Β· 3 sections
Chapter 11 β Supplementary provisions about employee benefit trustss 549βs 554 Β· 6 sectionsIntroductions 549 Β· 1 section
Employee benefit trustss 550βs 551 Β· 2 sections
Attribution of interests in companys 552βs 554 Β· 3 sections
Part 7A β Employment income provided through third partiess 554Aβs 554XA Β· 65 sectionsCHAPTER 1 β Application etcs 554Aβs 554Z1 Β· 27 sectionsApplication : main cases 554A Β· 1 section
Relevant stepss 554Bβs 554D Β· 3 sections
Exclusionss 554Eβs 554Y Β· 21 sections
Interpretations 554Zβs 554Z1 Β· 2 sections
CHAPTER 2 β Treatment of relevant step for income tax purposess 554Z2βs 554Z15 Β· 23 sectionsEmployment incomes 554Z2βs 554Z8 Β· 9 sections
Remittance basiss 554Z9βs 554Z11A Β· 4 sections
Double taxation: earlier income tax liabilitys 554Z11Bβs 554Z11G Β· 6 sections
Supplementarys 554Z12βs 554Z15 Β· 4 sections
CHAPTER 3 β Undertakings given by employers etc in relation to retirement benefits etcs 554Z16βs 554Z21 Β· 6 sectionsCHAPTER 1 β Application etcs 554AAβs 554XA Β· 9 sections
Application: close companiess 554AAβs 554AF Β· 6 sections
Exclusionss 554OAβs 554XA Β· 3 sections
Part 8 β Former employees: deductions for liabilitiess 555βs 564 Β· 11 sectionsDeductions in calculating net incomes 555βs 557 Β· 4 sections
Interpretations 558βs 564 Β· 7 sections
Part 9 β Pension incomes 565βs 654 Β· 133 sectionsChapter 1 β Introductions 565 Β· 1 sectionChapter 2 β Tax on pension incomes 566βs 568 Β· 4 sectionsChapter 3 β United Kingdom pensions: general ruless 569βs 572A Β· 5 sectionsChapter 4 β Foreign pensions: general ruless 573βs 576A Β· 6 sectionsChapter 5 β United Kingdom social security pensionss 577βs 579 Β· 3 sectionsChapter 5A β PENSIONS UNDER REGISTERED PENSION SCHEMESs 579Aβs 579CZA Β· 6 sectionsChapter 6 β Approved retirement benefits schemess 580βs 589 Β· 10 sectionsPensions and annuitiess 580βs 582 Β· 3 sections
Unauthorised paymentss 583βs 585 Β· 3 sections
Interpretation etc.s 586βs 589 Β· 4 sections
Chapter 7 β Former approved superannuation fundss 590βs 594 Β· 5 sectionsAnnuitiess 590βs 592 Β· 3 sections
Unauthorised paymentss 593 Β· 1 section
Interpretations 594 Β· 1 section
Chapter 8 β Approved personal pension schemess 595βs 604 Β· 10 sectionsAnnuitiess 595βs 597 Β· 3 sections
Income withdrawalss 598βs 600 Β· 3 sections
Unauthorised personal pension paymentss 601βs 603 Β· 3 sections
Interpretations 604 Β· 1 section
Chapter 9 β Retirement annuity contractss 605βs 608 Β· 4 sectionsChapter 10 β Other employment-related annuitiess 609βs 614 Β· 7 sectionsChapter 11 β Certain overseas government pensions paid in the UKs 615βs 618 Β· 4 sectionsChapter 12 β House of Commons Members' Funds 619βs 622 Β· 4 sectionsChapter 13 β Return of surplus employee additional voluntary contributionss 623βs 628 Β· 6 sectionsChapter 14 β Pre-1973 pensions paid under the Overseas Pensions Act 1973s 629βs 632 Β· 4 sectionsChapter 15 β Voluntary annual paymentss 633βs 636 Β· 4 sectionsCHAPTER 15A β Lump sums under registered pension schemess 636Aβs 637T Β· 24 sections (4 directly here)Introductions 637 Β· 1 section
Tax treatment of authorised lump sumss 637Aβs 637G Β· 7 sections
Tax treatment of authorised lump sum death benefitss 637Hβs 637N Β· 7 sections
Allowancess 637Pβs 637T Β· 5 sections
Chapter 17 β Exemptions: any taxpayers 638βs 646F Β· 18 sectionsChapter 18 β Exemptions: Non-UK resident taxpayerss 647βs 654 Β· 8 sectionsPart 10 β Social security incomes 655βs 681H Β· 35 sectionsChapter 1 β Introductions 655 Β· 1 sectionChapter 2 β Tax on social security incomes 656βs 659 Β· 4 sectionsChapter 3 β Taxable UK social security benefitss 660βs 662 Β· 3 sectionsChapter 4 β Taxable UK social security benefits: exemptionss 663βs 676 Β· 14 sectionsIncapacity benefits 663βs 664 Β· 2 sections
Income support and relevant welfare supplementary paymentss 665βs 669 Β· 5 sections
Jobseekerβs allowance and relevant welfare supplementary paymentss 670βs 675 Β· 6 sections
Increases in respect of childrens 676 Β· 1 section
Chapter 5 β UK social security benefits wholly exempt from income taxs 677 Β· 1 sectionChapter 6 β Taxable foreign benefitss 678βs 680 Β· 3 sectionsChapter 7 β Taxable and other foreign benefits: exemptionss 681βs 681A Β· 2 sectionsCHAPTER 8 β High income child benefit charges 681Bβs 681H Β· 7 sectionsPart 11 β Pay As You Earns 682βs 712 Β· 45 sectionsChapter 1 β Introductions 682βs 683 Β· 2 sectionsChapter 2 β PAYE: generals 684βs 686 Β· 3 sectionsChapter 3 β PAYE: special types of payer or payees 687βs 692 Β· 17 sectionsChapter 4 β PAYE: special types of incomes 693βs 702 Β· 12 sectionsIncome provided by means of vouchers and tokenss 693βs 695 Β· 3 sections
Income provided in other wayss 695Aβs 700A Β· 7 sections
Supplementals 701βs 702 Β· 2 sections
Chapter 5 β PAYE settlement agreementss 703βs 707 Β· 5 sectionsChapter 6 β Miscellaneous and supplementals 707Aβs 712 Β· 6 sectionsPart 12 β Payroll givings 713βs 715 Β· 3 sectionsPart 13 β Supplementary provisionss 716βs 725 Β· 12 sectionsAlteration of amountss 716 Β· 1 section
Priority rule for certain dividends etcs 716A Β· 1 section
Employment intermediaries: information powerss 716B Β· 1 section
Orders and regulationss 717 Β· 1 section
Interpretations 718βs 721 Β· 4 sections
Amendments, repeals, citation etc.s 722βs 725 Β· 4 sections
SchedulesSch 2 para 1βSch 7 para 92 Β· 647 sections
SCHEDULE 2 β ... share incentive plansSch 2 para 1βSch 2 para 100 Β· 109 sectionsPart 1 β IntroductionSch 2 para 1βSch 2 para 5 Β· 5 sectionsPart 2 β General requirementsSch 2 para 6βSch 2 para 12 Β· 7 sectionsPart 3 β Eligibility of individualsSch 2 para 13βSch 2 para 24 Β· 13 sectionsPart 4 β Types of shares that may be awardedSch 2 para 25βSch 2 para 33 Β· 9 sectionsPart 5 β Free sharesSch 2 para 34βSch 2 para 42 Β· 9 sectionsPart 6 β Partnership sharesSch 2 para 43βSch 2 para 57 Β· 15 sectionsPart 7 β Matching sharesSch 2 para 58βSch 2 para 61 Β· 4 sectionsPart 8 β Cash dividends and dividend sharesSch 2 para 62βSch 2 para 69 Β· 8 sectionsPart 9 β TrusteesSch 2 para 70βSch 2 para 80 Β· 12 sectionsPART 10 β Notification of plans, annual returns and enquiriesSch 2 para 81AβSch 2 para 81K Β· 11 sectionsPART 10A β Disqualifying eventsSch 2 para 85A Β· 1 sectionPart 11 β Supplementary provisionsSch 2 para 86βSch 2 para 100 Β· 15 sectionsSCHEDULE 3 β ... SAYE option schemesSch 3 para 1βSch 3 para 49 Β· 56 sectionsPart 1 β IntroductionSch 3 para 1βSch 3 para 3 Β· 3 sectionsPart 2 β General requirements ...Sch 3 para 4βSch 3 para 8 Β· 5 sectionsPart 3 β Eligibility of individuals to participate in schemeSch 3 para 9βSch 3 para 16 Β· 8 sectionsPart 4 β Shares to which schemes can applySch 3 para 17βSch 3 para 22 Β· 6 sectionsPart 5 β Requirement for linked savings arrangementSch 3 para 23βSch 3 para 26 Β· 4 sectionsPart 6 β Requirements etc. relating to share optionsSch 3 para 27βSch 3 para 37 Β· 11 sectionsPart 7 β Exchange of share optionsSch 3 para 38βSch 3 para 39 Β· 2 sectionsPART 8 β Notification of schemes, annual returns and enquiriesSch 3 para 40AβSch 3 para 40K Β· 11 sectionsPart 9 β Supplementary provisionsSch 3 para 45βSch 3 para 49 Β· 6 sectionsSCHEDULE 4 β ... CSOP schemesSch 4 para 1βSch 4 para 37 Β· 47 sectionsPart 1 β IntroductionSch 4 para 1βSch 4 para 3 Β· 3 sectionsPart 2 β General requirements ...Sch 4 para 4βSch 4 para 6 Β· 3 sectionsPart 3 β Eligibility of individuals to participate in schemeSch 4 para 7βSch 4 para 14 Β· 8 sectionsPart 4 β Shares to which schemes can applySch 4 para 15βSch 4 para 20 Β· 6 sectionsPart 5 β Requirements etc. relating to share optionsSch 4 para 21βSch 4 para 25A Β· 7 sectionsPart 6 β Exchange of share optionsSch 4 para 26βSch 4 para 27 Β· 2 sectionsPART 7 β Notification of schemes, annual returns and enquiriesSch 4 para 28AβSch 4 para 28K Β· 11 sectionsPart 8 β Supplementary provisionsSch 4 para 33βSch 4 para 37 Β· 7 sectionsSCHEDULE 5 β Enterprise management incentivesSch 5 para 1βSch 5 para 59 Β· 72 sectionsPart 1 β IntroductionSch 5 para 1βSch 5 para 2 Β· 2 sectionsPart 2 β General requirementsSch 5 para 3βSch 5 para 7 Β· 5 sectionsPart 3 β Qualifying companiesSch 5 para 8βSch 5 para 23 Β· 23 sectionsPart 4 β Eligible employeesSch 5 para 24βSch 5 para 33 Β· 10 sectionsPart 5 β Requirements relating to optionsSch 5 para 34βSch 5 para 38 Β· 5 sectionsPart 6 β Company reorganisationsSch 5 para 39βSch 5 para 43 Β· 5 sectionsPart 7 β Notification of option to inland revenueSch 5 para 44βSch 5 para 50 Β· 7 sectionsPart 8 β Supplementary provisionsSch 5 para 51βSch 5 para 59 Β· 15 sectionsSCHEDULE 6 β Consequential AmendmentsSch 6 para 1βSch 6 para 269 Β· 269 sectionsPart 1 β Income and Corporation Taxes Act 1988Sch 6 para 1βSch 6 para 121 Β· 121 sectionsPart 2 β Other enactmentsSch 6 para 122βSch 6 para 269 Β· 148 sectionsSCHEDULE 7 β Transitionals and savingsSch 7 para 1βSch 7 para 92 Β· 94 sectionsPart 1 β Continuity of the lawSch 7 para 1βSch 7 para 7 Β· 7 sectionsPart 2 β Employment income: charge to taxSch 7 para 8βSch 7 para 14 Β· 7 sectionsPart 3 β Employment income: earnings and benefits etc. treated as earningSch 7 para 15βSch 7 para 32 Β· 18 sectionsPart 4 β Employment income: exemptionsSch 7 para 33βSch 7 para 38 Β· 6 sectionsPart 5 β Employment income: deductionsSch 7 para 39βSch 7 para 40 Β· 2 sectionsPart 6 β Employment income: income which is not earnings or related to securitiesSch 7 para 41βSch 7 para 43 Β· 3 sectionsPart 7 β Employment income: income related to securitiesSch 7 para 43AβSch 7 para 84 Β· 43 sectionsPart 8 β Approved profit sharing schemesSch 7 para 85βSch 7 para 87 Β· 3 sectionsPart 9 β Social security incomeSch 7 para 88 Β· 1 sectionPart 10 β PAYESch 7 para 89 Β· 1 sectionPart 11 β Consequences for corporation taxSch 7 para 90βSch 7 para 92 Β· 3 sectionsCite this legislation
- Official citation
- 2003 c. 1
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 β
Income Tax (Earnings and Pensions) Act 2003 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-2003-1
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Related legislation
Subordinate legislation
- Subordinate legislation: The Approved Mileage Allowance Payments (Rates) Regulations 2011
- Subordinate legislation: The Armed Forces and Reserve Forces (Compensation Scheme) (Excluded Benefits for Tax Purposes) Regulations 2006
- Subordinate legislation: The Car and Van Fuel Benefit Order 2010
- Subordinate legislation: The Car and Van Fuel Benefit Order 2012
- Subordinate legislation: The Car Fuel Benefit Order 2008
- Subordinate legislation: The Car Fuel Benefit Order 2011
- Subordinate legislation: The Car Fuel Benefit Order 2012
- Subordinate legislation: The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2014
147 pieces of subordinate legislation are made under this Act. The 8 most recently made are listed here.
Relations are derived from the official revision history and the text of the instruments; only high-confidence links held on LawPlayer are listed. Refer to the official gazette for the complete picture.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).