Part 2

Employment income: charge to tax
Chapter 3

Operation of tax charge

Amount of employment income charged to tax
9
1
The amount of employment income which is charged to tax under this Part for a particular tax year is as follows.
2
In the case of general earnings, the amount charged is the net taxable earnings from an employment in the year.
3
That amount is calculated under section 11 by reference to any taxable earnings from the employment in the year (see section 10(2)).
4
In the case of specific employment income, the amount charged is the net taxable specific income from an employment for the year.
5
That amount is calculated under section 12 by reference to any taxable specific income from the employment for the year (see section 10(3)).
6
Accordingly, no amount of employment income is charged to tax under this Part for a particular tax year unless—
a
in the case of general earnings, they are taxable earnings from an employment in that year, or
b
in the case of specific employment income, it is taxable specific income from an employment for that year.
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)