Income Tax (Earnings and Pensions) Act 2003 section 683

PAYE income

Section 683 defines what constitutes "PAYE income" for a tax year, breaking it down into its three component categories and setting out what is included in, and excluded from, each category.

• PAYE income for a tax year is the total of PAYE employment income, PAYE pension income and PAYE social security income for that year
• PAYE employment income covers taxable earnings and taxable specific income from an employment, but excludes certain income attributed to temporary non-residents
• PAYE pension income covers a wide range of UK pensions, registered scheme pensions, certain overseas government pensions, annuities and lump sums, but excludes pension income attributed to temporary non-residents and certain amounts relating to non-UK pension schemes
• PAYE social security income means taxable UK social security benefits for the year