| 单词 | Schedule D |
| 释义 | Schedule D Schedule D the provision under which the Inland Revenue taxes annual profits or gains that fall under one or other of six cases. Case 1 deals with profits from a trade or an adventure in the nature of a trade; Case II deals with profits from a profession or vocation (the rules as to the computation of profits under Case I and II are the same); Case III covers interest, annuities and other annual payments and certain public revenue dividends (e.g. in respect of securities issued by UK local authorities) not covered by SCHEDULE C; Case IV covers profits or gains from securities outside the UK; Case V covers profits or gains from possessions outside the UK; Case VI taxes any annual profits or gains not falling under any other case or schedule. Schedule E the provision under which the Inland Revenue taxes emoluments from OFFICE OR EMPLOYMENT; tax is levied on a current year basis and is usually collected via the PAYE system. Schedule E has three cases according to the location of the employment: Case I covers the earnings of a person resident and ordinarily resident in the UK, subject to deductions for foreign emoluments and for earn- ings in respect of duties performed abroad; Case II applies to the earnings of a person who is not resident, or one who is resident but is not ordinarily resident in the UK where the earnings are in respect of duties performed in the UK; Case III applies to foreign earnings of a UK resident that are received in the UK; i.e. it is charged on a remit- tance basis. |
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