Taxation of employees

This note provides an overview of the income tax and national insurance contributions treatment of the receipt of employment income. It discusses key concepts such as the scope of the charge to tax on employment income, employment status, the receipts basis and residence. It also provides an overview of national insurance contributions including the legislative framework.

Practical Law Tax based on materials provided by Bill Lewis of Bates Wells & Braithwaite


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243347882", "objName" : "ACT_OWNED - READ_ONLY - 6-200-2122", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-693c7db5:15a5fba74cf:1476", "analyticsSessionCookie" : "2-693c7db5:15a5fba74cf:1477", "statisticSensorPath" : "" }