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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 13

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Version Superseded: 21/07/2008

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Point in time view as at 01/09/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 13 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

13Person liable for taxU.K.

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(1)The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3).

This is subject to subsection (4).

(2)If the tax is on general earnings, “the taxable person” is the person to whose employment the earnings relate.

(3)If the tax is on specific employment income, “the taxable person” is the person in relation to whom the income is, by virtue of Part 6 or 7 or any other enactment, to count as employment income.

(4)If the tax is on general earnings received, or remitted to the United Kingdom, after the death of the person to whose employment the earnings relate, the person’s personal representatives are liable for the tax.

(5)In that event the tax is accordingly to be assessed on the personal representatives and is a debt due from and payable out of the estate.

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