Earnings in an employmentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Earnings in an employmentThis topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts July 28, 2020 at 2:50 pm #578493 Holmes1308MemberTopics: 34Replies: 16☆☆Dear Tax Tutor,Sir as far employees and directors are concerned their earnings are taxed in the tax year in which they are received(even if earnings are of last period), regardless of the date of the receipt.So why is the date of receipt considered important?thanks in advance. August 8, 2020 at 2:40 pm #579642 Tax TutorMemberTopics: 2Replies: 3965☆☆☆☆☆Employment income is assessed when received but again look in your notes to see the definition of “received” for this purpose!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In