SE00595 - Emoluments of employees and office holders
Special legislation deeming certain payments and benefits to be emoluments
From time to time, Parliament has enlarged the scope of the
Schedule E charge on employees by special legislation. If a benefit
or payment that an employee receives is not chargeable under
Section 19(1)1 ICTA 1988 (because it is not an emolument within
Section 131(1) – see
SE00520), it may be chargeable under
these special rules.
The following table summarises the items which have been the
subject of special legislation and shows where you can find the
relevant guidance.
| Guidance | Subject | Legislation |
|
|
|
|
| SE16010 | Money, goods and services obtained by the use of vouchers, credit tokens and cash vouchers | Sections 141-3 ICTA 1988 |
| SE11300 | Living accommodation provided for employees | Sections 145 and 146 ICTA 1988 |
| SE13000 | Payments on cessation of employment or in respect of changes in the duties or emoluments of an employment | Section 148 ICTA 1988 |
| SSM3.10 | A grant of rights to acquire shares in a company | Section 135 ICTA 1988 |
| SSM5.2 | Acquisition of shares in a company by employees not in pursuance of an offer to the public | Sections 77-89 FA 1988 |
| SE20001 onwards | Expenses payments and benefits of directors, and employees with emoluments at a rate of £8,500 a year or more | Part V Chapter II ICTA 1988 |
| SE03600 onwards | Payments in respect of certain restrictive undertakings | Section 313 ICTA 1988 |
| SE15000 onwards | Non-approved retirement benefits schemes | Section 595 and 596A ICTA 1988 |
