EIM00513 - Employment income: general earnings: amounts treated as earnings

Section 7(5) ITEPA 2003

The following tables list the things that are treated as earnings, and which therefore count as general earnings for tax purposes (see EIM00511). There are two tables.

Table 1 - The benefits code - note that some of the provisions listed in the benefits code do not apply to people in lower paid employment. Those provisions are identified in the table. EIM20101 tells you how to work out if a person is in lower paid employment.

Table 2 - Other provisions - apart from Section 223 ITEPA 2003, which is a director-only provision, these provisions all apply to all employees and office holders, whatever their rate of pay.

Table 1 - The benefits code

Type of income 

Statutory provision

Does it apply to lower paid employees?

Guidance

Expenses payments

Sections 70 to 72 ITEPA 2003

No

 

EIM20600

Cash vouchers

Sections 73 to 81 ITEPA 2003

Yes

 

EIM16020

Non-cash vouchers

Sections 82 to 89 ITEPA 2003

Yes

 

EIM16020

Credit tokens

Sections 90 to 94 ITEPA 2003

Yes

 

EIM16020

Living accommodation

Sections 97 to 113 ITEPA 2003

Yes

 

EIM11300

Cars benefits

Sections 120 to 148 ITEPA 2003

No

 

EIM23000

Car fuel

Sections 149 to 153 ITEPA 2003

No

 

EIM25550

Vans

Sections 154 to 166 ITEPA 2003

No

 

EIM22700

Loans (cheap or interest free)

Sections 173 to 187 ITEPA 2003

No

 

EIM26100

Loans written off

Sections 188 to 191 ITEPA 2003

see EIM01490

EIM01490 and EIM26116 

Notional loans in respect of acquisition of shares

Sections 192 to 197 ITEPA 2003

No

 

Share Schemes Manual

Disposal of shares for more than market value

Sections 198 to 200 ITEPA 2003

No

Share Schemes Manual

Scholarship for member of employee's family or household

Sections 211 to 215 ITEPA 2003

No

EIM30000

Other benefits and facilities

Sections 201 to 210 ITEPA 2003

No

EIM20001

Table 2 - Other provisions

Type of income

Statutory provisions

Guidance

Income of agency workers

Sections 44 to 47 ITEPA 2003

Employment Status Manual

Workers providing services through intermediaries (the "IR35" provisions)

Sections 48 to 61 ITEPA 2003

Employment Status Manual

Sick pay and injury pay

Section 221 ITEPA 2003

EIM06400

Payments by employers on account of tax where deduction not possible (e.g. on non-cash remuneration)

Section 222 ITEPA 2003

EIM11950

Payment of director's tax

Section 223 ITEPA 2003

EIM21790

Payments to non-approved personal pension arrangements

Section 224 ITEPA 2003

EIM01570

Payments for restrictive undertakings

Sections 225 and 226 ITEPA 2003

EIM03600

Capital allowance balancing charges

Section 262 CAA 2001

EIM36670