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Income Tax (Earnings and Pensions) Act 2003

▸ Part 1 – Overview

Section 1 – Overview of contents of this Act
Section 2 – Abbreviations and defined expressions

▸ Part 2 – Employment income: charge to tax

Chapter 1 – Introduction
Chapter 2 – Tax on employment income
Chapter 3 – Operation of tax charge
Chapter 4 – Taxable earnings: UK resident employees
Chapter 5B – Taxable specific income from employment-related securities etc: internationally mobile employees
Chapter 5A – Taxable Specific Income: Effect of Remittance Basis
Chapter 6 – Disputes as to domicile or ordinary residence
- Section 42 – Commissioners to determine dispute as to domicile or ordinary residence
- Section 43 – Appeal against Commissioners' decision on domicile or ordinary residence
Chapter 7 – Application of provisions to agency workers
Chapter 8 – Application of provisions to workers under arrangements made by intermediaries
Chapter 9 – Managed service companies
Chapter 10 – Workers’ services provided to public sector through intermediaries (61K-61X)
Chapter 5 – Taxable earnings: remittance basis rules and rules for non-uk resident employees
Chapter 5C – Relief for new residents on foreign employment income

▸ Part 3 – Employment income: earnings and benefits etc. treated as earnings

Chapter 1 – Earnings
- Section 62 – Earnings
Chapter 2 – Taxable benefits: the benefits code
Chapter 3 – Taxable benefits: expenses payments
Chapter 4 – Taxable benefits: vouchers and credit-tokens
Chapter 5 – Taxable benefits: living accommodation
Chapter 6 – Taxable benefits: cars, vans and related benefits
Chapter 7 – Taxable benefits: loans
Chapter 8 – Taxable benefits: notional loans in respect of acquisitions of shares
Chapter 9 – Taxable benefits: disposals of shares for more than market value
Chapter 10 – Taxable benefits: residual liability to charge
Chapter 11 – Taxable benefits: exclusion of lower-paid employments from parts of benefits code
Chapter 12 – Payments treated as earnings

▸ Part 4 – Employment income: exemptions

Chapter 1 – Exemptions: general
Chapter 2 – Exemptions: mileage allowances and passenger payments
Chapter 3 – Exemptions: other transport, travel and subsistence
Chapter 4 – Exemptions: education and training
Chapter 5 – Exemptions: recreational benefits
Chapter 6 – Exemptions: non-cash vouchers and credit-tokens
- General exemptions: use for exempt benefits
- Exemptions for particular non-cash vouchers and credit-tokens
Chapter 7 – Exemptions: removal benefits and expenses
Chapter 7A – Exemptions: Amounts which would otherwise be deductible
Chapter 8 – Exemptions: special kinds of employees
Chapter 9 – Exemptions: pension provision
Chapter 10 – Exemptions: termination of employment
- Redundancy payments
- Outplacement benefits
Chapter 10A – Exemptions: bonus payments by certain employers
Chapter 11 – Miscellaneous exemptions

▸ Part 5 – Employment income: deductions allowed from earnings

Chapter 1 – Deductions allowed from earnings: general rules
- Introduction
- General rules
Chapter 2 – Deductions for employee’s expenses
Chapter 3 – Deductions from benefits code earnings
- Introduction
- Deductions where amounts treated as earnings under the benefits code
Chapter 4 – Fixed allowances for employee’s expenses
- Introduction
- Fixed sum deductions
Chapter 5 – Deductions for earnings representing benefits or reimbursed expenses
Chapter 6 – Deductions from seafarers' earnings

▸ Part 6 – Employment income: income which is not earnings or share-related

Chapter 1 – Payments to non-approved pension schemes
Chapter 2 – Benefits from employer-financed retirement benefits schemes
Chapter 3 – Payments and benefits on termination of employment etc.

▸ Part 7 – Employment income: income and exemptions relating to securities

Chapter 1 – Introduction
Chapter 2 – Conditional interests in shares
Chapter 3 – Convertible securities
Chapter 3A – Securities with artificially depressed market value
Chapter 3B – Securities with artificially enhanced market value
Chapter 3C – Securities acquired for less than market value
Chapter 3D – Securities disposed of for more than market value
Chapter 4 – Post-acquisition benefits from securities
Chapter 4A – Shares in research institution spin-out companies
Chapter 5 – Securities options
Chapter 6 – Approved share incentive plans
Chapter 7 – Approved SAYE option schemes
Chapter 8 – Approved CSOP schemes
Chapter 9 – Enterprise management incentives
Chapter 10 – Priority share allocations
Chapter 11 – Supplementary provisions about employee benefit trusts

▸ Part 7A – Employment income provided through third parties

Chapter 1 – Application etc
Chapter 2 – Treatment of relevant step for income tax purposes
Chapter 3 – Undertakings given by employers etc. in relation to retirement benefits etc

▸ Part 8 – Former employees: deductions for liabilities

Deductions in calculating net income
Interpretation

▸ Part 9 – Pension income

Chapter 1 – Introduction
- Section 565 – Structure of Part 9
Chapter 2 – Tax on pension income
Chapter 3 – United Kingdom pensions: general rules
Chapter 4 – Foreign pensions: general rules
Chapter 5 – United Kingdom social security pensions
Chapter 5A – Pensions under registered pension schemes
Chapter 6 – Approved retirement benefits schemes
Chapter 7 – Former approved superannuation funds
Chapter 8 – Approved personal pension schemes
Chapter 9 – Retirement annuity contracts
Chapter 10 – Other employment-related annuities
Chapter 11 – Certain overseas government pensions paid in the UK
Chapter 12 – House of Commons Members' Fund
Chapter 13 – Return of surplus employee additional voluntary contributions
Chapter 14 – Pre-1973 pensions paid under the Overseas Pensions Act 1973
Chapter 15 – Voluntary annual payments
Chapter 15A – Lump sums under registered pension schemes
Chapter 16 – Exemption for certain lump sums
- ...
Chapter 17 – Exemptions: any taxpayer
Chapter 18 – Exemptions: Non-UK resident taxpayers

▸ Part 10 – Social security income

Chapter 1 – Introduction
- Section 655 – Structure of Part 10
Chapter 2 – Tax on social security income
Chapter 3 – Taxable UK social security benefits
Chapter 4 – Taxable UK social security benefits: exemptions
Chapter 5 – UK social security benefits wholly exempt from income tax
- Section 677 – UK social security benefits wholly exempt from tax: Table B
Chapter 6 – Taxable foreign benefits
Chapter 7 – Taxable and other foreign benefits: exemptions
- Section 681 – Taxable and other foreign benefits: exemptions
- Section 681A – Foreign benefits of consular employees
Chapter 8 – High income child benefit charge

▸ Part 11 – Pay As You Earn

Chapter 1 – Introduction
- Section 682 – Scope of this Part
- Section 683 – PAYE income
Chapter 2 – PAYE: general
Chapter 3 – PAYE: special types of payer or payee
Chapter 4 – PAYE: special types of income
Chapter 5 – PAYE Settlement Agreements
Chapter 6 – Miscellaneous and Supplemental

▸ Part 12 – Payroll giving

Section 713 – Donations to charity: payroll deduction scheme
Section 714 – Meaning of “donations”
Section 715 – Approval of schemes: regulation by Treasury

▸ Part 13 – Supplementary provisions

Alteration of amounts
- Section 716 – Alteration of amounts by Treasury order
Priority rule for certain dividends etc
- Section 716A – Priority rule for dividends etc. of UK resident companies etc.
Employment intermediaries: information powers
- Section 716B – Employment intermediaries to keep, preserve and provide information etc.
Orders and regulations
- Section 717 – Orders and regulations made by Treasury or Commissioners
Interpretation
Amendments, repeals, citation etc.

Schedule 1 Abbreviations and defined expressions
- Part 1 – Abbreviations of acts and instruments
- Part 2 – Index of expressions defined in this Act or ICTA
Schedule 2 Share incentive plans
Schedule 3 SAYE option schemes
Schedule 4 CSOP schemes
Schedule 5 Enterprise management incentives
Schedule 6 Consequential amendments
- Part 1 – Income and Corporation Taxes Act 1988 (paras 1-121)
- Part 2 – Other enactments (paras 122-269)
Schedule 7 Transitionals and savings
Schedule 8 Repeals and revocations
- Part 1 – Acts of Parliament
- Part 2 – Subordinate legislation

Part 11 – Pay As You Earn

Part 11 – Pay As You Earn

Contents

Chapter 1 – Introduction 2 sections
Chapter 2 – PAYE: general 3 sections
Chapter 3 – PAYE: special types of payer or payee 17 sections
Chapter 4 – PAYE: special types of income 12 sections
Chapter 5 – PAYE Settlement Agreements 5 sections
Chapter 6 – Miscellaneous and Supplemental 6 sections

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