Part 2Employment income: charge to tax
Chapter 3Operation of tax charge
9Amount of employment income charged to tax
1
The amount of employment income which is charged to tax under this Part for a particular tax year is as follows.
2
In the case of general earnings, the amount charged is the net taxable earnings from an employment in the year.
3
That amount is calculated under section 11 by reference to any taxable earnings from the employment in the year (see section 10(2)).
4
In the case of specific employment income, the amount charged is the net taxable specific income from an employment for the year.
5
That amount is calculated under section 12 by reference to any taxable specific income from the employment for the year (see section 10(3)).
6
Accordingly, no amount of employment income is charged to tax under this Part for a particular tax year unless—
a
in the case of general earnings, they are taxable earnings from an employment in that year, or
b
in the case of specific employment income, it is taxable specific income from an employment for that year.