SE21810 - Benefits: special security measures

Section 50 to Section 52 Finance Act 1989

A nominated Inspector should deal with all claims relating to security expenditure ( SE21816).

Where an employee or director faces a special threat to their personal physical security ( SE21812) Section 50 Finance Act 1989 to Section 52 Finance Act 1989 provide, in certain circumstances, for a deduction to be given in respect of the following benefits and reimbursed expenses:

• so much of the cost of security assets or services ( SE21813) provided for an employee by reason of his employment as falls to be included in his emoluments and
• any expenses incurred by the employee in connection with the provision or use of such assets or services which are reimbursed by his employer (or someone else).

No deduction can be given for expenditure incurred by the employee which is not reimbursed.

The conditions for relief ( SE21811) are tightly drawn.