CAT / FIA FTX Syllabus C. Income Tax Liabilities - Scope of income tax - Notes ^{2 / 5}

A charge to income tax arises where there is a chargeable person with a chargeable source of income

Individuals are chargeable persons. 

The chargeable sources of income are:

1. Income from employment, pensions and some social security benefits

2. Profits of trades and professions

3. Profits of property businesses

4. Savings and investment income, including interest and dividends