Eim20605 - the benefits code: expenses payments of employees with earnings taxable on remittance - hmrc internal manual

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EIM20605 - THE BENEFITS CODE: EXPENSES PAYMENTS OF EMPLOYEES WITH EARNINGS TAXABLE ON REMITTANCE SECTIONS 22 AND 26 ITEPA 2003 Where the earnings of a director or employee (except for


2015/16 and earlier one in an excluded employment (EIM20007)), are chargeable on remittance, include expenses payments in the United Kingdom as chargeable earnings as well as those remitted


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