Part 2

Employment income: charge to tax
Chapter 4
Taxable earnings:
UK
resident employees

Year for which general earnings are earned

Meaning of earnings “for” a tax year
16
1
This section applies for determining whether general earnings are general earnings “for” a particular tax year for the purposes of this Chapter.
2
General earnings that are earned in, or otherwise in respect of, a particular period are to be regarded as general earnings for that period.
3
If that period consists of the whole or part of a single tax year, the earnings are to be regarded as general earnings “for” that tax year.
4
If that period consists of the whole or parts of two or more tax years, the part of the earnings that is to be regarded as general earnings “for” each of those tax years is to be determined on a just and reasonable apportionment.
5
This section does not apply to any amount which is required by a provision of Part 3 to be treated as earnings for a particular tax year.
Pt. 2 Ch. 4 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 6
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)