Abstract
The taxation of your income from employments or from any office that you hold derives mainly from earlier legislation. Until 5 April 2003, such income was normally taxed under Schedule E and generally a receipts basis applied (10.13). Schedule E was divided into three ‘Cases’ which focused on your resident, ordinarily resident and domiciliary status (TA S19).
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© 2013 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2013). Income from employments and PAYE. In: Tax Guide 2013–2014. Palgrave Macmillan, London. https://doi.org/10.1057/9781137315298_10
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DOI: https://doi.org/10.1057/9781137315298_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32725-6
Online ISBN: 978-1-137-31529-8
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