C3Part 11Pay As You Earn

Annotations:
Modifications etc. (not altering text)
C3

Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10

Chapter 1Introduction

C2683PAYE income

1

For the purposes of this Act and any other enactment (whenever passed) “PAYE income” for a tax year consists of—

a

any PAYE employment income for the year,

b

any PAYE pension income for the year, and

c

any PAYE social security income for the year.

2

“PAYE employment income” for a tax year means income which consists of—

a

any taxable earnings from an employment in the year (determined in accordance with section 10(2)), and

b

any taxable specific income from an employment for the year (determined in accordance with section 10(3)).

C13

“PAYE pension income” for a tax year means, subject to F10subsections (3A) F4to (3C), taxable pension income for the year determined in accordance with any of the following provisions—

  • section 571 (United Kingdom pensions),

  • section 578 (United Kingdom social security pensions),

  • F3section 579B (pension under registered pension scheme),

  • F6section 612, so far as relating to annuities to which section 610 applies (annuities under non-registered occupational pension schemes),

  • section 616 (certain overseas government pensions paid in the United Kingdom),

  • section 621 (the House of Commons Members' Fund),

  • section 634 (voluntary annual payments).

  • F7section 636B (pension treated as arising from payment of trivial commutation lump sum or winding-up lump sum), section 636C (pension treated as arising from payment of trivial commutation or winding-up lump sum death benefit).

F13ZA

PAYE employment income” for a tax year does not include any taxable specific income treated as paid or received in that tax year by section 394A or 554Z4A (temporary non-residents).

F53A

“PAYE pension income” for a tax year also includes any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005) in respect of which a charge to income tax arises under that section for that tax year.

F23B

PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by section 572A or 579CA (temporary non-residents).

F93C

PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by virtue of section 636A(1A) to (1C) or (4ZA) so far as having effect as applied by paragraph 1(3)(da) or (db) of Schedule 34 to FA 2004.

F84

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5

“PAYE social security income” for a tax year means taxable social security income for the year determined in accordance with section 658(4) or (5) (taxable United Kingdom social security benefits).