Part 2Employment income: charge to tax
Chapter 5Taxable earnings: rules applying to employee resident, ordinarily resident or domiciled outside UK
When general earnings are received or remitted
32Receipt of non-money earnings
1
General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.
2
If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings are to be treated as received in that year—
section 81 (taxable benefits: cash vouchers),
section 94 (taxable benefits: credit-tokens),
Chapter 5 of Part 3 (taxable benefits: living accommodation),
Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits),
Chapter 7 of Part 3 (taxable benefits: loans),
F1...
F1...
Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
section 222 (payments treated as earnings: payments on account of tax where deduction not possible),
section 223 (payments treated as earnings: payments on account of director’s tax).
3
If an amount is treated as earnings under section 87 (taxable benefits: non-cash vouchers), the earnings are to be treated as received in the tax year mentioned in section 88.
4
If subsection (2) or (3) does not apply, the earnings are to be treated as received at the time when the benefit is provided.