• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Earnings in an employment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Earnings in an employment

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarTax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 28, 2020 at 2:50 pm #578493
    AvatarHolmes1308
    Member

    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
    AvatarTax Tutor
    Member

    Employment income is assessed when received but again look in your notes to see the definition of “received” for this purpose!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate

Donate

If you have benefited from OpenTuition please donate

Donate now

You can also “donate your time” and help out other students on the Students Forums

BPP

Spread the word

Please spread the word so more students can benefit from our study materials.

Donate

If you have found OpenTuition useful, please donate



Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in