Syllabus B2a-e. Income From Employment 2 / 16

a) Recognise the factors that determine whether an engagement is treated as employment or self-employment.
b) Recognise the basis of assessment for employment income.
c) Recognise the income assessable.
d) Recognise the allowable deductions, including travelling expenses.
e) Discuss the use of the statutory approved mileage allowances.
Income From Employment