Income Tax (Earnings and Pensions) Act 2003 section 14

Taxable earnings under this Chapter: introduction

Section 14 introduces the framework for determining what counts as taxable earnings from an employment in a given tax year for UK-resident employees.

• Chapter 4 sets out how to identify taxable earnings from employment for a tax year where the employee is UK resident
• Sections 16 and 17 establish which tax year general earnings relate to (i.e. the year in which they are earned)
• Sections 18 and 19 establish when general earnings are treated as received for tax purposes
• Any reference elsewhere in the employment income legislation to the "charging provisions" of this Chapter means section 15, which sets out the main taxable earnings rule for UK-resident employees