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Income Tax (Earnings and Pensions) Bill


Income Tax (Earnings and Pensions) Bill

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Chapter 7

Exemptions: removal benefits and expenses

Exemption of removal benefits and expenses: general

      271        Limited exemption of removal benefits and expenses: general

      272        Removal benefits and expenses to which section 271 applies

      273        Conditions applicable to change of residence

      274        Meaning of “the limitation day”

      275        Meaning of “the employment change”

      276        Meaning of “residence”, “former residence” and “new residence” etc.

Benefits and expenses within this Chapter

      277        Acquisition benefits and expenses

      278        Abortive acquisition benefits and expenses

      279        Disposal benefits and expenses

      280        Transporting belongings

      281        Travelling and subsistence

      282        Exclusion from section 281 of benefits and expenses where deduction allowed

      283        Exclusion from section 281 of taxable car and van facilities

      284        Bridging loan expenses

      285        Replacement of domestic goods

      286        Power to amend sections 279 to 285

Limit on exemption

      287        Limit on exemption

Special exemption and relief for bridging loans

      288        Limited exemption of certain bridging loans connected with employment

moves

      289        Relief for certain bridging loans not qualifying for exemption under section

288

Chapter 8

Exemptions: special kinds of employees

Ministers of religion

      290        Accommodation benefits of ministers of religion

MPs, government ministers etc.

      291        Termination payments to MPs and others ceasing to hold office

      292        Overnight expenses allowances of MPs

      293        Overnight expenses of other elected representatives

      294        EU travel expenses of MPs and other representatives

      295        Transport and subsistence for Government ministers etc.

 
 

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Armed forces

      296        Armed forces’ leave travel facilities

      297        Armed forces’ food, drink and mess allowances

      298        Reserve and auxiliary forces’ training allowances

Crown employees

      299        Crown employees’ foreign service allowances

Consuls, foreign agents etc.

      300        Consuls

      301        Official agents

      302        Consular employees

Visiting forces and staff of designated allied headquarters

      303        Visiting forces and staff of designated allied headquarters

Detached national experts

      304        Experts seconded to European Commission

Offshore oil and gas workers

      305        Offshore oil and gas workers: mainland transfers

Miners etc.

      306        Miners etc: coal and allowances in lieu of coal

Chapter 9

Exemptions: pension provision

      307        Death or retirement benefit provision

      308        Exemption of contributions to approved personal pension arrangements

Chapter 10

Exemptions: termination of employment

Redundancy payments

      309        Limited exemptions for statutory redundancy payments

Outplacement benefits

      310        Counselling and other outplacement services

      311        Retraining courses

      312        Recovery of tax

 
 

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Chapter 11

Miscellaneous exemptions

Living accommodation

      313        Repairs and alterations to living accommodation

      314        Council tax etc. paid for certain living accommodation

      315        Limited exemption for expenses connected with certain living

accommodation

Work accommodation, supplies etc.

      316        Accommodation, supplies and services used in employment duties

Workplace meals

      317        Subsidised meals

Childcare

      318        Care for children

Telephones and computer equipment

      319        Mobile telephones

      320        Limited exemption for computer equipment

Awards and gifts

      321        Suggestion awards

      322        Suggestion awards: “the permitted maximum”

      323        Long service awards

      324        Small gifts from third parties

Overseas medical treatment

      325        Overseas medical treatment

Expenses incidental to sale etc. of asset

      326        Expenses incidental to transfer of a kind not normally met by transferor

Part 5

Employment income: deductions allowed from earnings

Chapter 1

Deductions allowed from earnings: general rules

Introduction

      327        Deductions from earnings: general

 
 

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General rules

      328        The income from which deductions may be made

      329        Deductions from earnings not to exceed earnings

      330        Prevention of double deductions

      331        Order for making deductions

      332        Meaning of “the deductibility provisions”

Chapter 2

Deductions for employee’s expenses

Introduction

      333        Scope of this Chapter: expenses paid by the employee

      334        Effect of reimbursement etc.

      335        Application of deductions provisions: “earnings charged on receipt” and

“earnings charged on remittance”

General rule for deduction of employee’s expenses

      336        Deductions for expenses: the general rule

Travel expenses

      337        Travel in performance of duties

      338        Travel for necessary attendance

      339        Meaning of “workplace” and “permanent workplace”

      340        Travel between group employments

      341        Travel at start or finish of overseas employment

      342        Travel between employments where duties performed abroad

Fees and subscriptions

      343        Deduction for professional membership fees

      344        Deduction for annual subscriptions

      345        Decisions of the Inland Revenue under section 344

Employee liabilities and indemnity insurance

      346        Deduction for employee liabilities

      347        Payments made after leaving the employment

      348        Liabilities related to the employment

      349        Meaning of “qualifying insurance contract”

      350        Connected contracts

Expenses of ministers of religion

      351        Expenses of ministers of religion

Agency fees paid by entertainers

      352        Limited deduction for agency fees paid by entertainers

 
 

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Special rules for earnings with a foreign element

      353        Deductions from earnings charged on remittance

      354        Disallowance of expenses relating to earnings taxed on different basis or

untaxed

      355        Deductions for corresponding payments by non-domiciled employees with

foreign employers

Disallowance of business entertainment and gifts expenses

      356        Disallowance of business entertainment and gifts expenses

      357        Business entertainment and gifts: exception where employer’s expenses

disallowed

      358        Business entertainment and gifts: other exceptions

Other rules preventing deductions of particular kinds

      359        Disallowance of travel expenses: mileage allowances and reliefs

      360        Disallowance of certain accommodation expenses of MPs and other

representatives

Chapter 3

Deductions from benefits code earnings

Introduction

      361        Scope of this Chapter: cost of benefits deductible as if paid by employee

Deductions where amounts treated as earnings under the benefits code

      362        Deductions where non-cash voucher provided

      363        Deductions where credit-token provided

      364        Deductions where living accommodation provided

      365        Deductions where employment-related benefit provided

Chapter 4

Fixed allowances for employee’s expenses

Introduction

      366        Scope of this Chapter: amounts fixed by Treasury

Fixed sum deductions

      367        Fixed sum deductions for repairing and maintaining work equipment

      368        Fixed sum deductions from earnings payable out of public revenue

 
 

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Chapter 5

Deductions for earnings representing benefits or reimbursed expenses

Introduction

      369        Scope of this Chapter: earnings representing benefits or reimbursed expenses

Travel costs and expenses where duties performed abroad

      370        Travel costs and expenses where duties performed abroad: employee’s travel

      371        Travel costs and expenses where duties performed abroad: visiting spouse’s

or child’s travel

      372        Where seafarers’ duties are performed

Travel costs and expenses of non-domiciled employees where duties performed in UK

      373        Non-domiciled employee’s travel costs and expenses where duties

performed in UK

      374        Non-domiciled employee’s spouse’s or child’s travel costs and expenses

where duties performed in UK

      375        Meaning of “qualifying arrival date”

Foreign accommodation and subsistence costs and expenses

      376        Foreign accommodation and subsistence costs and expenses (overseas

employments)

Personal security assets and services

      377        Costs and expenses in respect of personal security assets and services

Chapter 6

Deductions from seafarers’ earnings

      378        Deduction from seafarers’ earnings: eligibility

      379        Calculating the deduction

      380        Limit on deduction where UK duties etc. make amount unreasonable

      381        Taking account of other deductions

      382        Duties on board ship

      383        Place of performance of incidental duties

      384        Meaning of employment “as a seafarer”

      385        Meaning of “ship”

Part 6

Employment income: income which is not earnings or share-related

Chapter 1

Payments to non-approved pension schemes

      386        Charge on payments to non-approved retirement benefits schemes

 
 

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      387        Meaning of “non-approved retirement benefits scheme”

      388        Apportionment of payments in respect of more than one employee

      389        Exception: employments where earnings charged on remittance

      390        Exception: non-domiciled employees with foreign employers

      391        Exception: seafarers with overseas earnings

      392        Relief where no benefits are paid or payable

Chapter 2

Benefits from non-approved pension schemes

Benefits treated as employment income

      393        Application of this Chapter

      394        Charge on benefit to which this Chapter applies

      395        Application of sections 396 and 397: general rules

      396        Certain lump sums not taxed by virtue of section 394

      397        Certain lump sums: calculation of amount taxed by virtue of section 394

Valuation of benefits etc.

      398        Valuation of benefits

      399        Employment-related loans: interest treated as paid

Interpretation

      400        Interpretation

Chapter 3

Payments and benefits on termination of employment etc.

Preliminary

      401        Application of this Chapter

      402        Meaning of “benefit”

Payments and benefits treated as employment income

      403        Charge on payment or other benefit

      404        How the £30,000 threshold applies

Exceptions and reductions

      405        Exception for certain payments exempted when received as earnings

      406        Exception for death or disability payments and benefits

      407        Exception for payments and benefits under tax-exempt pension schemes

      408        Exception for contributions to tax-exempt pension schemes

      409        Exception for payments and benefits in respect of employee liabilities and

indemnity insurance

      410        Exception for payments and benefits in respect of employee liabilities and

indemnity insurance: individual deceased

      411        Exception for payments and benefits for forces

      412        Exception for payments and benefits provided by foreign governments etc.

 
 

 
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Revised 17 February 2003