PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER V ASSESSMENT, COLLECTION, RECOVERY AND APPEALS
F1202A Assessment on receipts basis.
(1)
As regards any particular year of assessment—
(a)
income tax shall be charged under Cases I and II of Schedule E on the full amount of the emoluments received in the year in respect of the office or employment concerned;
(b)
income tax shall be charged under Case III of Schedule E on the full amount of the emoluments received in the United Kingdom in the year in respect of the office or employment concerned.
(2)
Subsection (1) above applies—
(a)
whether the emoluments are for that year or for some other year of assessment;
(b)
whether or not the office or employment concerned is held at the time the emoluments are received or (as the case may be) received in the United Kingdom.
(3)
Where subsection (1) above applies in the case of emoluments received, or (as the case may be) received in the United Kingdom, after the death of the person who held the office or employment concerned, the charge shall be a charge on his executors or administrators; and accordingly income tax—
(a)
shall be assessed and charged on the executors or administrators, and
(b)
shall be a debt due from and payable out of the deceased’s estate.
(4)
Section 202B shall have effect for the purposes of subsection (1)(a) above.