Income Tax (Earnings and Pensions) Act 2003 section 4

"Employment" for the purposes of the employment income Parts

Section 4 provides a broad, non-exhaustive definition of "employment" for the purposes of the employment income provisions of the Act.

• The term "employment" is defined broadly and includes, but is not limited to, employment under a contract of service, a contract of apprenticeship, or service of the Crown.
• The related terms "employed", "employee" and "employer" carry corresponding meanings throughout the employment income provisions.
• The definition is not intended to draw a precise boundary between employment and self-employment — that distinction remains a question of fact based on multiple indicators.
• The purpose of the section is simply to confirm that arrangements clearly falling within the scope of employment are covered by the Act.