Employment Income Manual

A guide to the Income Tax (Earnings and Pensions) Act 2003.

Corporate report: Welsh Rates of Income Tax — HMRC Annual Report 2026
This report details the activity that HMRC carried out in our operation of Welsh rates of Income Tax in the 2025 to 2026 tax year.
Corporate report: Scottish Income Tax — HMRC Annual Report 2026
This report details the activity that HMRC carried out in our operation of Scottish Income Tax in the 2025 to 2026 tax year.

☎️ +44 (0) 1425 674776 (Head Office)
☎️ +44 (0) 208 012 7898 (London Office)
📨 mail@tideaccounting.co.uk
📍 Head Office: The Nurseries, Burnt House Lane, Bransgore, BH23 8AL
📍 98 Theobalds Road, London, WC1X 8WB

Tide Accounting Ltd. t/a Tide Accounting.

Registered Office: The Nurseries, Burnt House Lane, Christchurch, Hampshire, England, BH23 8AL

Registered in England and Wales. Company No: 07482368