SE16030 - Vouchers and credit-tokens: action description
Sections 141, 142, 143 and 198 ICTA 1988
The computation of liability will depend on the particular
arrangements under which the voucher or credit-token is supplied or
used. In cases of doubt it is essential to obtain or see a sample
of the relevant voucher or token together with any brochure or
promotional literature relating to its use.
Where a voucher or credit-token has been used in a PAYE
avoidance scheme see
SE11910.
The following table summarises the steps to take.
| Action | Instructions |
| Identify the type of voucher or token. You need to establish how the voucher or token is intended to be used and what the employee is able to obtain by its use. The legislation defines the following types of voucher or token. |
|
|
|
| SE16040 |
| SE16050 |
| SE16060 to SE16070 |
| SE16090 |
| SE16110 |
| Check the voucher or token has been received by, or appropriated to, the employee by reason of the employment | SE16120 to SE16130 |
| Calculate the amount of any charge and determine in which year the liability falls | SE16140 to16160 |
| Make any allowable deductions which are claimed | SE16170 |
| Consider whether a dispensation may be appropriate | SE16180 |
