Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 11 U.K. Taxable benefits: exclusion of lower-paid employments from parts of benefits code

What is lower-paid employment U.K.

217 Meaning of “lower-paid employment” U.K.

(1) For the purposes of this Chapter an employment is “lower-paid employment” in relation to a tax year if the earnings rate for the employment for the year (calculated under section 218) is less than £8,500.

(2) Subsection (1) is subject to section 220 (employment in two or more related employments).