HMRC has published the Employment Income Manual, which provides comprehensive guidance on how the Income Tax (Earnings and Pensions) Act 2003 applies to employment-related income and pension arrangements. The manual serves as an interpretative resource for understanding the legislation governing tax treatment of wages, salaries, bonuses, benefits and pension contributions. This guidance applies to employers, employees, pension providers and tax professionals navigating employment income tax obligations under the 2003 Act.
Source: HMRC (GOV.UK) – Read the original