10Meaning of “taxable earnings” and “taxable specific income”U.K.
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(1)This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts.
(2)“Taxable earnings from an employment in a tax year are to be determined in accordance with—
(a)Chapter 4 of this Part (rules applying to employees resident, ordinarily resident and domiciled in the UK), or
(b)Chapter 5 of this Part (rules applying to employees resident, ordinarily resident or domiciled outside the UK).
(3)“Taxable specific income from an employment for a tax year means the full amount of any specific employment income which, by virtue of Part 6 or 7 or any other enactment, counts as employment income for that year in respect of the employment.