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.
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
| EIM23750 |
| Vans | Sections 154 to 166 ITEPA
2003 | No
| EIM22050 |
| 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 |
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 |
