Income Tax (Earnings and Pensions) Act 2003 section 5

Application to offices and office-holders

Section 5 establishes that the employment income provisions of the Act apply to offices and office-holders in the same way as they apply to employments and employees.

• All employment income rules apply equally to offices and office-holders unless specifically stated otherwise
• References to "being employed" mean holding an office, "employee" means the office-holder, and "employer" means the person under whom the office-holder serves
• An "office" includes any position that exists independently of whoever currently holds it and can be filled by successive holders
• The definition of "office" is non-exhaustive, drawing on principles established through case law