Income Tax (Earnings and Pensions) Act 2003 section 562

Meaning of "former employee" and "employment"

Section 562 defines the terms "former employee" and "employment" as used throughout this part of the Act, ensuring that the scope of these definitions is broad enough to cover a wide range of working arrangements.

• A "former employee" is any individual who has ceased to hold an employment
• "Employment" is defined broadly to include work under a contract of service, a contract of apprenticeship, or service of the Crown
• The terms "employee" and "employer" take their meanings from these definitions accordingly
• The definition is wide enough in scope to capture arrangements involving shadow directors