ITEPA03/S41A(4)(b) says that where there is an amount which counts as employment income by virtue of Chapter 4 (post-acquisition benefits from securities) the relevant period is the tax year in which the benefit is received.
Claire works for a company which decides to provide a
week’s holiday to all its employee shareholders. She is R/NOR
and claims remittance basis under ITA07/S809B in the year the
benefit is received.
The relevant period is the tax year in which the benefit is
received.
