– see also Exemptions and reliefs

Armed forces and war pensions

– see Armed forces

Consular officials

– see Diplomatic immunity

Crown service

– see Crown servants

Earnings-only exemption

Commentary – Tax Reporter ¶432-000

Employment income

Commentary – Tax Reporter ¶432-000

Local authority borrowing in foreign currency

Commentary – Tax Reporter ¶132-900

Overseas pensions

– see Foreign pensions

Savings

– see Savings and investment income

Social security income

– see Social security income