SE20100 - Benefits: which directors and employees are chargeable under Part V Chapter II?

Part V Chapter II ICTA 1988

The special rules in Part V Chapter II ICTA 1988 can only apply to an individual who is in:

• employment with emoluments at a rate of £8,500 a year or more ( SE20105 onwards) or
• employment as a director of a company, with certain exceptions ( SE20200 onwards).

Note that an employment is within the special rules if its emoluments are at a rate of £8,500 a year or more whether or not it is employment as a director.