PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER I SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION
Miscellaneous provisions
131 Chargeable emoluments.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
132 Place of performance, and meaning of emoluments received in the U.K.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
133 Voluntary pensions.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
134 Workers supplied by agencies.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Vouchers etc.
141 Non-cash vouchers.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
142 Credit-tokens.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
143 Cash vouchers taxable under P.A.Y.E.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
144 Supplementary provisions.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
144AF26 Payments etc. received free of tax.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Living accommodation
145 Living accommodation provided for employee.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
146 Additional charge in respect of certain living accommodation.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
146AF31 Priority of rules applying to living accommodation.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
147 Occupation of Chevening House.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments on retirement, sick pay etc.
148 Payments and other benefits in connection with termination of employment, etc.
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
149 Sick pay.
F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
150 Job release scheme allowances, maternity pay and statutory sick pay.
F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
151 Income support etc.
F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
151AF38 Jobseeker’s allowance.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
152F37Notification of taxable amount of certain benefits.
M441
A benefit officer may by notice notify a person who is taxable in respect of any unemployment benefit F243, Jobseeker’s allowance or income support of the amount on which he is taxable and any such notification shall state the date on which it is issued and shall inform the person to whom it is given that he may object to the notification by notice given within 60 days after the date of issue of the notification.
2
Where—
a
no objection is made to a notification of an amount under subsection (1) above within the period specified in that subsection (or such further period as may be allowed by virtue of subsection (5) below); or
b
an objection is made but is withdrawn by the objector by notice,
that amount shall not be questioned in any appeal against any assessment in respect of income including that amount.
3
Where—
a
an objection is made to a notification of an amount under subsection (1) above within the period specified in that subsection (or such further period as may be allowed by virtue of subsection (5) below), and
b
the benefit officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and
c
the officer confirms the agreement to vary in writing,
then, subject to subsection (4) below, that amount as so varied shall not be questioned in any appeal against any assessment in respect of income including that amount.
4
Subsection (3) above shall not apply if, within 60 days from the date when the agreement was come to, the objector gives notice to the benefit officer that he wishes to repudiate or resile from the agreement.
5
An objection to a notification may be made later than 60 days after the date of the issue of the notification if, on an application for the purpose—
a
a benefit officer is satisfied that there was a reasonable excuse for not objecting within that time, and
b
the objection was made thereafter without unreasonable delay, and
c
the officer gives consent in writing;
and if the officer is not so satisfied he shall refer the application for determination—
i
by the General Commissioners for the division in which the objector ordinarily resides or,
ii
in a case where an appeal has been made against an assessment in respect of income including the amount in question, the General Commissioners or the Special Commissioners having jurisdiction in that appeal.
6
Where a benefit officer has notified an amount to a person under subsection (1) above, he may by another notice notify the person of an alteration in the amount previously notified and, if he does so, the original notification shall be cancelled and this section shall apply to such a subsequent notification as it applies to the original notification.
7
In this section “benefit officer” means the appropriate officer, F244in Great Britain, of the Department for Work and Pensions, or, in Northern Ireland, of the Department of Health and Social Services.
CHAPTER IIF97EMPLOYEES EARNING £8,500 OR MORE AND DIRECTORS
Expenses
153 Payments in respect of expenses.
F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Benefits in kind
154 General charging provision.
F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155 Exceptions from the general charge.
F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155ZAF69 Accommodation, supplies or services used in performing duties of employment.
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155ZBF70 Power to provide for exemption of minor benefits.
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155AAF71 Mobile telephones.
F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155AF45 Care for children.
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
156 Cash equivalent of benefits charged under section 154.
F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
156AF72 Limited exemption for computer equipment.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
157 Cars available for private use.
F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
157AF73 Cars available for private use: cash alternative, etc.
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
158 Car fuel.
F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
159 Pooled cars.
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F53159AA Vans available for private use.
F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F55159AB Pooled vans.
F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F57159AC Heavier commercial vehicles available for private use.
F58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F59159A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
160 Beneficial loan arrangements.
F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161 Exceptions from section 160.
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161AF74 Treatment of qualifying loans.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161BF75 Beneficial loans: loans on ordinary commercial terms.
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
162 Employee shareholdings.
F65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
163 Expenses connected with living accommodation.
F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
164 Director’s tax paid by employer.
F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
165 Scholarships.
F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General supplementary provisions
166 Notice of nil liability under this Chapter.
F76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
167 Employment to which this Chapter applies.
F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168 Other interpretative provisions.
F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168AF79 Price of a car as regards a year.
F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168AAF95 Equipment to enable disabled person to use car.
F81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168ABF96 Equipment etc. to enable car to run on road fuel gas.
F82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F83168B Price of a car: accessories not included in list price.
F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F85168C Price of a car: accessories available after car first made available.
F86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F87168D Price of a car: capital contributions.
F88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F89168E Price of a car: replacement accessories.
F90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F91168F Price of a car: classic cars.
F92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F93168G Price of a car: cap for expensive car.
F94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER III PROFIT-RELATED PAY
Preliminary
169 Interpretation.
F98. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
170 Taxation of profit-related pay.
F99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The relief
171 Relief from tax.
F100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
172 Exceptions from tax.
F101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Registration
173 Persons who may apply for registration.
F102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
174 Excluded employments.
F103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
175 Applications for registration.
F104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
176 Registration.
F105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
177 Change of scheme employer.
F106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
177AF107 Death of scheme employer.
F108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
177B Alteration of scheme’s terms.
F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
178 Cancellation of registration.
F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Administration
179 Recovery of tax from scheme employer.
F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
180 Annual returns etc.
F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
181 Other information.
F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
182 Appeals.
F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary
183 Partnerships.
F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
184 Independent accountants.
F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER IV OTHER EXEMPTIONS AND RELIEFS
Retirement benefits etc.
188 Exemptions from section 148.
F138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
189 Lump sum benefits on retirement.
F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
190Payments to MPs and others.
F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
191 Job release scheme allowances not to be treated as income.
F141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F146 Removal expenses and benefits
Ss. 191A, 191B and preceding cross-heading inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para.1
F142191A Removal expenses and benefits.
F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F144191B Removal benefits: beneficial loan arrangements.
F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign emoluments and earnings, pensions and certain travel facilities
192 Relief from tax for foreign emoluments.
F147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
192AF159 Foreign earnings deduction for seafarers.
F148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
193 Foreign earnings and travel expenses.
F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
194 Other foreign travel expenses.
F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
195 Travel expenses of employees not domiciled in the United Kingdom.
F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
196 Foreign pensions.
F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197 Leave travel facilities for the armed forces.
F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AF154 Car parking facilities
F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AAF160 Works bus services.
F156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AB Support for public transport road services.
F157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197ACF161 Provision of cycle or cyclist’s safety equipment.
F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F203 Mileage allowances
Ss. 197AD-197AH and preceding cross-heading inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(1)
197AD Mileage allowance payments
F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AE Passenger payments
F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AF Mileage allowance relief
F164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AG Giving effect to mileage allowance relief
F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AH Interpretation of sections 197AD to 197AG
F166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F172 Mileage allowances
Ss. 197B-197F and preceding cross-heading inserted by Finance Act 1990 (c. 29), s. 23, Sch. 4
197B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F174 Sporting and recreational facilities
S. 197G and preceding cross-heading inserted (27.7.1993 with application for the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 75(1)(2)
197G Sporting and recreational facilities.
F173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other expenses, subscriptions etc.
198 Relief for necessary expenses.
F175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
198AF195. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
199 Expenses necessarily incurred and defrayed from official emoluments.
F177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200 Expenses of Members of Parliament.
F178. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200ZAF196 Expenses of members of Scottish Parliament, National Assembly for Wales or Northern Ireland Assembly.
F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200AAF197 Incidental benefits for holders of certain offices etc.
F180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200AF198 Incidental overnight expenses.
F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200BF199 Work-related training provided by employers.
F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200C Expenditure excluded from section 200B.
F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200D Other work-related training.
F184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200EF200 Education and training funded by employers.
F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200F Section 200E: exclusion of expenditure not directly related to training.
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200G Section 200E: exclusion of expenditure if contributions not generally available to staff.
F187. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200H Section 200E: exclusion of expenditure otherwise relieved.
F188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200J Education or training funded by third parties.
F189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201 Fees and subscriptions to professional bodies, learned societies etc.
F190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201AAF201 Employee liabilities and indemnity insurance.
F191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201AF192 Expense of entertainers.
F193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
202 Donations to charity: payroll deduction scheme.
F194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER V ASSESSMENT, COLLECTION, RECOVERY AND APPEALS
202AF204 Assessment on receipts basis.
F205. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
202B Receipts basis: meaning of receipt.
F206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203 Pay as you earn.
F207. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203AF208 P.A.Y.E.: meaning of payment.
F209. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203BF228 PAYE: payment by intermediary.
F210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203CF229 PAYE: employee of non-UK employer.
F211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203D PAYE: employee non-resident, etc.
F212. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203E PAYE: mobile UK workforce.
F213. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203FF230 PAYE: tradeable assets.
F214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203FAF231 PAYE: enhancing the value of an asset.
F215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203FBF232 PAYE: gains from share options etc.
F216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203GF233 PAYE: non-cash vouchers.
F217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203HF234 PAYE: credit-tokens.
F218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203IF235 PAYE: cash vouchers.
F219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203JF236 S.203B to s.203I: accounting for tax.
F220. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203K Trading arrangements.
F221. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
203L S.203B to s.203K: interpretation, etc.
F222. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
204 P.A.Y.E repayments.
F223. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
205 Assessments unnecessary in certain circumstances.
F224. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
206 Additional provision for certain assessments.
F225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
206AF237 PAYE settlement agreements.
F226. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
207 Disputes as to domicile or ordinary residence.
F227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 5 Ch. 2 heading substituted by Finance Act 1989 (c. 26), s. 53(2)(a)