Taxation of employees | Practical Law

Taxation of employees | Practical Law

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, the receipts basis and residence. It also provides an overview of national insurance contributions including the legislative framework.

Taxation of employees

Practical Law UK Practice Note 6-200-2122 (Approx. 30 pages)

Taxation of employees

by Practical Law Tax based on materials provided by Bill Lewis of Bates Wells & Braithwaite
Maintained • United Kingdom
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, the receipts basis and residence. It also provides an overview of national insurance contributions including the legislative framework.