18 Receipt of money earnings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

When general earnings are received

18  Receipt of money earnings

(1)     General earnings consisting of money are to be treated for the purposes of this Chapter as received at the earliest of the following times—

Rule 1

The time when payment is made of or on account of the earnings.

Rule 2

The time when a person becomes entitled to payment of or on account of the earnings.

Rule 3

If the employee is a director of a company and the earnings are from employment with the company (whether or not as director),

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