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Annex
II
Schedule
and case
Type
of income
Basis
of assessment
Case II Profits of trade.
Profits of profession or vocation.
Normally net profits of accounting year ended in current tax year, with special rules for opening and closing years. Case III UK interest, annuities or other annual amounts received.
Income received in the tax year. Case IV
Case V Income from foreign securities.
Income from foreign possessions.
(Normally the amount (arising in the current tax (year and reduced by a (percentage deduction (where the income is (from a pension. Case VI Income not assessable under any other schedule or case.
Amount arising in the tax year less appropriate expenses. Schedule E
Case I Emoluments from offices or employments of employee resident and ordinarily resident in UK, other than foreign emoluments earned wholly abroad. (Foreign emoluments are earnings of non UK domiciled employee from non UK resident employer).
All earnings in the tax year whether duties are performed in the UK or abroad but special rules apply to earnings during long absences abroad. Case II Emoluments of employee not resident or resident but not ordinarily resident in UK.
Earnings for UK duties. Case III "Foreign emoluments" earned wholly abroad by person resident and ordinarily resident in UK Earnings abroad of person resident but not ordinarily resident in UK.
Remittances to UK in tax year. No charge if not remitted. General charge Pensions On receipts attributable to current year Income arising to trustees of discretionary trusts applicable to trusts
On income received by trustees in current year
Schedule F
Dividends and distributions of UK resident company. Dividends and distributions in the tax year plus accompanying tax credits.
NOTE: THERE IS NO SCHEDULE B OR C - both repealed under Finance Act 1988 and Finance Act 1996 respectively