Income Tax (Earnings and Pensions) Act 2003 section 13

Person liable for tax

Section 13 identifies who is personally liable for income tax on employment income, covering both general earnings and specific employment income, including situations where the employee has died.

• For general earnings (such as salary and benefits), the person liable for tax is the employee to whose employment the earnings relate.
• For specific employment income (such as share scheme gains or income provided through third parties), the person liable is the individual in relation to whom the income counts as employment income under the relevant legislation.
• Where general earnings or specific employment income are received or remitted to the UK after the employee's death, the deceased's personal representatives become liable for the tax instead.
• Any tax falling on personal representatives is assessed on them directly and ranks as a debt due from and payable out of the deceased's estate.