| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 1 of 100 obligations carry a fine up to £5,000. 1 carries different penalties and 98 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer54 Trader28 Any Person10 Client2 Operator2 Responsible Person2 Trustee1 Taxable Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 701 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Employment Rights (Northern Ireland) Order 1996 53 duties

Employment Rights Act 1996 48 duties

Trader — also bound by 864 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 244 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Client — also bound by 63 other Acts

Construction (Design and Management) Regulations 2015 32 duties

The Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025 19 duties

Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 17 duties

Building Regulations (Northern Ireland) 2012 14 duties

Building Regulations 2010 12 duties

Operator — also bound by 803 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Air Navigation Order 2016 65 duties

Responsible Person — also bound by 115 other Acts

MH(CT)(S)A 2003 30 duties

Climate Change Levy (General) Regulations 2001 24 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 duties

Trustee — also bound by 120 other Acts

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 79 duties

The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 40 duties

Charities Act 2011 27 duties

The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 24 duties

Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 22 duties

Taxable Person — also bound by 13 other Acts

Council Directive 2006/112/EC (EU VAT Directive - retained for reference) 52 duties

Value Added Tax Regulations 1995 27 duties

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) 14 duties

Air Departure Tax (Scotland) Act 2017 7 duties

Value Added Tax Act 1994 5 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Overview

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Overview of contents of this Act

s.002 Abbreviations and general index in Schedule 1

Part 2

Employment income: charge to tax

2 of 130 sections shown

s.060 Duty on client to state whether it qualifies as small for a tax year Regulated

Respond to request about small status for tax yearClient

s.061 Duty for client to withdraw status determination statement if it ceases to be medium or large Regulated

Withdraw status determination statement if your business shrinks below medium/large sizeClient

128 other sections in this Part — procedural and definitional

s.003 Structure of employment income Parts

s.004 “Employment” for the purposes of the employment income Parts

s.005 Application to offices and office-holders

s.006 Nature of charge to tax on employment income

s.007 Meaning of “employment income”, “general earnings” and “specific employment income”

s.008 Meaning of “exempt income”

s.009 Amount of employment income charged to tax

s.010 Meaning of “taxable earnings” and “taxable specific income”

s.011 Calculation of “net taxable earnings”

s.012 Calculation of “net taxable specific income”

s.013 Person liable for tax

s.014 Taxable earnings under this Chapter: introduction

s.015 Earnings for year when employee UK resident

s.016 Meaning of earnings “for” a tax year

s.017 Treatment of earnings for year in which employment not held

s.018 Receipt of money earnings

s.019 Receipt of non-money earnings

s.020 Taxable earnings under this Chapter: introduction

s.021 Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings

s.022 Chargeable overseas earnings for year when remittance basis applied and employee outside section 26

s.023 Calculation of “chargeable overseas earnings”

s.024 Limit on chargeable overseas earnings where duties of associated employment performed in UK

s.024 Restrictions on remittance basis

s.024 Definitions of “C” and “ I ” for the purposes of section 24A(14)

s.025 UK-based earnings for year when employee resident, but not ordinarily resident, in UK

s.026 Foreign earnings for year when remittance basis applied and employee met section 26A requirement

s.026 Section 26: requirement for 3-year period of non-residence

s.027 UK-based earnings for year when employee not resident in UK

s.028 Meaning of “general earnings from overseas Crown employment subject to UK tax”

s.029 Meaning of earnings “for” a tax year

s.030 Treatment of earnings for year in which employment not held

s.031 Receipt of money earnings

s.032 Receipt of non-money earnings

s.033 Earnings remitted to UK

s.034 Earnings remitted to UK: further provisions about UK-linked debts

s.035 Relief for delayed remittances

s.036 Election in respect of delayed remittances

s.037 Claims for relief on delayed remittances

s.038 Earnings for period of absence from employment

s.038 Earnings relating to duties not performed

s.039 Duties in UK merely incidental to duties outside UK

s.040 Duties on board vessel or aircraft

s.041 Employment in UK sector of continental shelf

s.041 Taxable specific income from employment-related securities: effect of remittance basis

s.041 Section 41A: the relevant period

s.041 Section 41A: foreign securities income

s.041 Limit on foreign securities income where duties of associated employment performed in UK

s.041 Foreign securities income: just and reasonable apportionment

s.041 Taxable specific income: internationally mobile employees etc

s.041 Section 41F: the relevant period

s.041 Section 41F: chargeable and unchargeable foreign securities income

s.041 Limit on “chargeable foreign securities income” where duties of associated employment performed in UK

s.041 Location of employment duties

s.041 Securities income from overseas Crown employment

s.041 Chargeable and unchargeable foreign securities income: just and reasonable apportionment

s.041 Foreign employment election for qualifying new residents

s.041 Key definitions

s.041 Claim for relief for qualifying new residents

s.041 Amount of relief available

s.041 Limit on relief

s.041 Effect of claim on relief for contributions to registered pension schemes

s.041 Foreign employment relief ignored for purposes of determining adjusted net income

s.041 Qualifying foreign general earnings

s.041 Qualifying foreign third party income

s.041 Qualifying foreign securities income

s.041 Meaning of “overseas Crown employment subject to UK tax”

s.041 Location of employment duties

s.041 Limit on qualifying foreign employment income from associated employments

s.041 Basis of apportionment

s.042 Commissioners to determine dispute as to domicile or ordinary residence

s.043 Appeal against Commissioners' decision on domicile or ordinary residence

s.044 Treatment of workers supplied by agencies

s.045 Arrangements with agencies

s.046 Cases involving unincorporated bodies etc.

s.046 Anti-avoidance

s.047 Interpretation of this Chapter

s.048 Scope of this Chapter

s.049 Engagements to which this Chapter applies

s.050 Worker treated as receiving earnings from employment

s.051 Conditions of liability where intermediary is a company

s.052 Conditions of liability where intermediary is a partnership

s.053 Conditions of liability where intermediary is an individual

s.054 Calculation of deemed employment payment

s.055 Application of rules relating to earnings from employment

s.056 Application of Income Tax Acts in relation to deemed employment

s.057 Earlier date of deemed employment payment in certain cases

s.058 Relief in case of distributions by intermediary

s.059 Provisions applicable to multiple intermediaries

s.060 Meaning of “associate”

s.060 When a company qualifies as small for a tax year

s.060 When a company qualifies as small for a tax year: joint ventures

s.060 When a company qualifies as small for a tax year: subsidiaries

s.060 When a relevant undertaking qualifies as small for a tax year

s.060 When other undertakings qualify as small for a tax year

s.060 When other persons qualify as small for a tax year

s.060 Sections 60A to 60F: connected persons

s.060 When a person has a UK connection for a tax year

s.061 Interpretation

s.061 Scope of this Chapter

s.061 Meaning of “managed service company”

s.061 Section 61B: supplementary

s.061 Worker treated as receiving earnings from employment

s.061 Calculation of deemed employment payment

s.061 Sections 61D and 61E: application of rules relating to earnings from employment

s.061 Application of Income Tax Acts in relation to deemed employment

s.061 Relief in case of distributions by managed service company

s.061 Meaning of “associate”

s.061 Interpretation of Chapter

s.061 Scope of this Chapter

s.061 Meaning of “public authority”

s.061 Engagements to which Chapter applies

s.061 Worker treated as receiving earnings from employment

s.061 Meaning of status determination statement

s.061 Conditions where intermediary is a company

s.061 Conditions where intermediary is a partnership

s.061 Calculation of deemed direct payment

s.061 Application of Income Tax Acts in relation to deemed employment

s.061 Deductions from chain payments

s.061 Client-led status disagreement process

s.061 Information to be provided by worker or intermediary and consequences of failure

s.061 Consequences of providing fraudulent information

s.061 Prevention of double charge to tax and allowance of certain deductions

s.061 Anti-avoidance

s.061 Interpretation

s.061 Umbrella companies: joint and several liability

s.061 Relevant parties

s.061 Purported umbrella companies

s.061 Disclosures to liable persons

Part 3

Employment income: earnings and benefits etc. treated as earnings

96 of 198 sections shown

s.100 Accommodation provided as result of security threat

amended 1 time (opens in a new tab)

s.100 Homes outside UK owned through company etc

amended 1 time

s.100 Section 100A(1): exceptions

amended 1 time

s.101 Chevening House

amended 1 time (opens in a new tab)

s.102 Benefit of living accommodation treated as earnings

amended 5 times (opens in a new tab)

s.103 Method of calculating cash equivalent

amended 1 time (opens in a new tab)

s.103 Accommodation provided pursuant to optional remuneration arrangements: relevant amount

amended 1 time

s.105 Cash equivalent: cost of accommodation not over £75,000

amended 4 times (opens in a new tab)

s.105 Lease premiums

amended 4 times

s.105 Lease premiums in the case of leases with break clauses

amended 4 times

s.106 Cash equivalent: cost of accommodation over £75,000

amended 3 times (opens in a new tab)

s.109 Priority of this Chapter over Chapter 1 of this Part

amended 4 times (opens in a new tab)

s.111 Disputes as to annual value

amended 2 times (opens in a new tab)

s.114 Cars, vans and related benefits

amended 14 times (opens in a new tab)

s.116 Meaning of when car or van is available to employee

amended 5 times (opens in a new tab)

s.117 Meaning of car or van made available by reason of employment

amended 3 times (opens in a new tab)

s.119 Where alternative to benefit of low emission car or van offered

amended 2 times (opens in a new tab)

s.120 Benefit of car treated as earnings

amended 3 times (opens in a new tab)

s.120 Benefit of car treated as earnings: optional remuneration arrangements

amended 3 times

s.121 Method of calculating the cash equivalent of the benefit of a car

amended 4 times (opens in a new tab)

s.121 Optional remuneration arrangements: method of calculating relevant amount

amended 4 times

s.121 Meaning of “modified cash equivalent”

amended 4 times

s.122 The price of the car

amended 2 times (opens in a new tab)

s.123 The list price of a car

amended 1 time (opens in a new tab)

s.124 The notional price of a car with no list price

amended 1 time (opens in a new tab)

s.124 Automatic car for a disabled employee

amended 1 time

s.125 Meaning of “accessory” and related terms

amended 2 times (opens in a new tab)

s.125 Security features not to be regarded as accessories

amended 2 times

s.126 Amounts taken into account in respect of accessories

amended 1 time (opens in a new tab)

s.131 Replacement accessories

amended 2 times (opens in a new tab)

s.132 Capital contributions by employee

amended 1 time (opens in a new tab)

s.132 Capital contributions by employee: optional remuneration arrangements

amended 1 time

s.133 How to determine the “appropriate percentage”

amended 3 times (opens in a new tab)

s.134 Meaning of car with or without a CO2 emissions figure

amended 7 times (opens in a new tab)

s.136 Car with a CO 2 emissions figure: registration from 1st October 1999 to IP completion day

amended 8 times (opens in a new tab)

s.136 Car with a CO 2 emissions figure: registration on or after IP completion day

amended 8 times

s.137 Car with a CO 2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day

amended 7 times (opens in a new tab)

s.137 Car with a CO2 emissions figure: bi-fuel cars registered on or after IP completion day

amended 7 times

s.139 Cars with a CO 2 emissions figure: the appropriate percentage

amended 60 times (opens in a new tab)

s.140 Car without a CO 2 emissions figure: the appropriate percentage

amended 31 times (opens in a new tab)

s.141 Diesel cars: the appropriate percentage

amended 9 times (opens in a new tab)

s.142 Car first registered before 1st January 1998: the appropriate percentage

amended 19 times (opens in a new tab)

s.143 Deduction for periods when car unavailable

amended 3 times (opens in a new tab)

s.144 Deduction for payments for private use

amended 9 times (opens in a new tab)

s.145 Modification of provisions where car temporarily replaced

amended 3 times (opens in a new tab)

s.146 Cars that run on road fuel gas

amended 2 times (opens in a new tab)

s.147 Classic cars: 15 years of age or more

amended 2 times (opens in a new tab)

s.147 Classic cars: optional remuneration arrangements

amended 2 times

s.148 Reduction of cash equivalent where car is shared

amended 9 times (opens in a new tab)

s.149 Benefit of car fuel treated as earnings

amended 2 times (opens in a new tab)

s.149 Benefit of car fuel treated as earnings: optional remuneration arrangements

amended 2 times

s.150 Car fuel: calculating the cash equivalent

amended 17 times (opens in a new tab)

s.151 Car fuel: nil cash equivalent

amended 3 times (opens in a new tab)

s.152 Car fuel: proportionate reduction of cash equivalent

amended 5 times (opens in a new tab)

s.154 Benefit of van treated as earnings

amended 4 times (opens in a new tab)

s.154 Benefit of van treated as earnings: optional remuneration arrangements

amended 4 times

s.155 Cash equivalent of the benefit of a van

amended 25 times (opens in a new tab)

s.156 Meaning of “shared van”

amended 2 times (opens in a new tab)

s.157 Reduction of cash equivalent where van is shared

amended 1 time (opens in a new tab)

s.158 Reduction for payments for private use

amended 6 times (opens in a new tab)

s.158 Van provided pursuant to optional remuneration arrangements: private use

amended 6 times

s.160 Benefit of van fuel treated as earnings

amended 5 times (opens in a new tab)

s.160 Benefit of van fuel treated as earnings: optional remuneration arrangements

amended 5 times

s.161 Van fuel: the cash equivalent

amended 14 times (opens in a new tab)

s.162 Van fuel: nil cash equivalent

amended 3 times (opens in a new tab)

s.163 Van fuel: proportionate reduction of cash equivalent

amended 5 times (opens in a new tab)

s.169 Car available to more than one member of family or household employed by same employer

amended 3 times (opens in a new tab)

s.169 Van available to more than one member of family or household employed by same employer

amended 3 times

s.170 Orders etc. relating to this Chapter

amended 21 times (opens in a new tab)

s.171 Minor definitions: general

amended 8 times (opens in a new tab)

s.173 Loans to which this Chapter applies

amended 2 times (opens in a new tab)

s.173 Alternative finance arrangements

amended 2 times

s.174 Employment-related loans

amended 1 time (opens in a new tab)

s.178 Exception for loans where interest qualifies for tax relief

amended 6 times (opens in a new tab)

s.179 Exception for certain advances for necessary expenses

amended 2 times (opens in a new tab)

s.180 Threshold for benefit of loan to be treated as earnings

amended 11 times (opens in a new tab)

s.183 Alternative method of calculation

amended 1 time (opens in a new tab)

s.184 Interest treated as paid

amended 2 times (opens in a new tab)

s.188 Loan released or written off: amount treated as earnings

amended 2 times (opens in a new tab)

s.189 Exception where double charge

amended 1 time (opens in a new tab)

s.202 Excluded benefits

amended 1 time (opens in a new tab)

s.203 Cash equivalent of benefit treated as earnings

amended 1 time (opens in a new tab)

s.203 Employment-related benefit provided under optional remuneration arrangements

amended 1 time

s.205 Cost of the benefit: asset made available without transfer

amended 5 times (opens in a new tab)

s.205 Deduction for periods when asset unavailable for private use

amended 5 times

s.205 Reduction of cost of taxable benefit where asset is shared

amended 5 times

s.206 Cost of the benefit: transfer of used or depreciated asset

amended 2 times (opens in a new tab)

s.211 Special rules for scholarships: introduction

amended 1 time (opens in a new tab)

s.215 Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005

amended 2 times (opens in a new tab)

s.216 Provisions not applicable to lower-paid employments

amended 3 times (opens in a new tab)

s.218 Calculation of earnings rate for a tax year

amended 6 times (opens in a new tab)

s.219 Extra amounts to be added in connection with a car

amended 2 times (opens in a new tab)

s.222 Payments by employer on account of tax where deduction not possible

amended 10 times (opens in a new tab)

s.223 Payments on account of director’s tax other than by the director

amended 1 time (opens in a new tab)

s.224 Payments to non-approved personal pension arrangements

amended 1 time (opens in a new tab)

s.225 Payments for restrictive undertakings

amended 3 times (opens in a new tab)

102 other sections in this Part — procedural and definitional

s.062 Earnings

s.063 The benefits code

s.064 Relationship between earnings and benefits code

s.065 Dispensations relating to benefits within provisions not applicable to lower-paid employment

s.066 Meaning of “employment” and related expressions

s.067 Meaning of “director” and “full-time working director”

s.068 Meaning of “material interest” in a company

s.069 Extended meaning of “control”

s.069 Optional remuneration arrangements

s.069 Optional remuneration arrangements: supplementary

s.070 Sums in respect of expenses

s.071 Meaning of paid or put at disposal by reason of the employment

s.072 Sums in respect of expenses treated as earnings

s.073 Cash vouchers to which this Chapter applies

s.074 Provision for, or receipt by, member of employee’s family

s.075 Meaning of “cash voucher”

s.076 Sickness benefits-related voucher

s.077 Apportionment of cost of provision of voucher

s.078 Voucher made available to public generally

s.079 Voucher issued under approved scheme

s.080 Vouchers where payment of sums exempt from tax

s.081 Benefit of cash voucher treated as earnings

s.082 Non-cash vouchers to which this Chapter applies

s.083 Provision for, or receipt by, member of employee’s family

s.084 Meaning of “non-cash voucher”

s.085 Non-cash voucher made available to public generally

s.086 Transport vouchers under pre-26th March 1982 arrangements

s.087 Benefit of non-cash voucher treated as earnings

s.087 Benefit of non-cash voucher treated as earnings: optional remuneration arrangements

s.088 Year in which earnings treated as received

s.089 Reduction for meal vouchers

s.090 Credit-tokens to which this Chapter applies

s.091 Provision for, or use by, member of employee’s family

s.092 Meaning of “credit-token”

s.093 Credit-token made available to public generally

s.094 Benefit of credit-token treated as earnings

s.094 Benefit of credit-token treated as earnings: optional remuneration arrangements

s.095 Disregard for money, goods or services obtained

s.096 Dispensations relating to vouchers or credit-tokens

s.096 Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits

s.097 Living accommodation to which this Chapter applies

s.098 Accommodation provided by local authority

s.099 Accommodation provided for performance of duties

s.104 General rule for calculating cost of providing accommodation

s.107 Special rule for calculating cost of providing accommodation

s.108 Cash equivalent: accommodation provided for more than one employee

s.110 Meaning of “annual value”

s.112 Meaning of “person involved in providing the accommodation”

s.113 Meaning of “the property”

s.115 Meaning of “car” and “van”

s.118 Availability for private use

s.127 The list price of an accessory

s.128 Accessory: published price of the car manufacturer etc.

s.129 Accessory: published price of the accessory manufacturer etc.

s.130 The notional price of an accessory

s.135 Car with a CO 2 emissions figure: pre-October 1999 registration

s.138 Car with a CO 2 emissions figure: automatic car for a disabled employee

s.138 Certain cars with a CO2 emissions figure and an electric range figure

s.153 Car fuel: reduction of cash equivalent

s.159 Modification of provisions where van temporarily replaced

s.164 Van fuel: reduction of cash equivalent

s.167 Pooled cars

s.168 Pooled vans

s.172 Minor definitions: equipment to enable a disabled person to use a car

s.175 Benefit of taxable cheap loan treated as earnings

s.175 Optional remuneration arrangements: “relevant amount” and “modified cash equivalent”

s.176 Exception for loans on ordinary commercial terms

s.177 Exceptions for loans at fixed rate of interest

s.181 The official rate of interest

s.182 Normal method of calculation: averaging

s.185 Apportionment of cash equivalent in case of joint loan etc.

s.186 Replacement loans

s.187 Aggregation of loans by close company to director

s.190 Exclusion of charge after death of employee

s.191 Claim for relief to take account of event after assessment

s.192 Application of this Chapter

s.193 Notional loan where acquisition for less than market value

s.194 The amount of the notional loan

s.195 Discharge of notional loan: amount treated as earnings

s.196 Effects on other income tax charges

s.197 Minor definitions

s.198 Shares to which this Chapter applies

s.199 Disposal for more than market value: amount treated as earnings

s.200 Minor definitions

s.201 Employment-related benefits

s.204 Cost of the benefit: basic rule

s.207 Meaning of “annual rental value”

s.208 Meaning of “ market value ”

s.209 Meaning of “ persons providing benefit ”

s.210 Power to exempt minor benefits

s.212 Scholarships provided under arrangements entered into by employer or connected person

s.213 Exception for certain scholarships under trusts or schemes

s.214 Scholarships: cost of the benefit

s.217 Meaning of “lower-paid employment”

s.220 Related employments

s.221 Payments where employee absent because of sickness or disability

s.226 Valuable consideration given for restrictive undertakings

s.226 Amount treated as earnings

s.226 Deemed payment for employee shareholder shares

s.226 Only one payment deemed to be made under associated agreements

s.226 Shareholder or connected person having material interest in company

s.226 Sporting testimonial payments

Part 4

Employment income: exemptions

76 of 166 sections shown

s.227 Scope of Part 4

amended 10 times (opens in a new tab)

s.228 Effect of exemptions on liability under provisions outside Part 2

amended 4 times (opens in a new tab)

s.228 General exclusion from exemptions: optional remuneration arrangements

amended 4 times

s.229 Mileage allowance payments

amended 1 time (opens in a new tab)

s.230 The approved amount for mileage allowance payments

amended 3 times (opens in a new tab)

s.232 Giving effect to mileage allowance relief

amended 1 time (opens in a new tab)

s.236 Interpretation of this Chapter

amended 7 times (opens in a new tab)

s.237 Parking provision and expenses

amended 2 times (opens in a new tab)

s.237 Vehicle-battery charging

amended 2 times

s.239 Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles

amended 8 times (opens in a new tab)

s.240 Incidental overnight expenses and benefits

amended 2 times (opens in a new tab)

s.244 Cycles and cyclist’s safety equipment

amended 1 time (opens in a new tab)

s.264 Annual parties and functions

amended 2 times (opens in a new tab)

s.266 Exemption of non-cash vouchers for exempt benefits

amended 11 times (opens in a new tab)

s.267 Exemption of credit-tokens used for exempt benefits

amended 8 times (opens in a new tab)

s.269 Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle

amended 3 times (opens in a new tab)

s.271 Limited exemption of removal benefits and expenses: general

amended 10 times (opens in a new tab)

s.277 Acquisition benefits and expenses

amended 1 time (opens in a new tab)

s.286 Power to amend sections 277 to 285

amended 1 time (opens in a new tab)

s.287 Limit on exemption

amended 3 times (opens in a new tab)

s.290 Accommodation benefits of ministers of religion

amended 2 times (opens in a new tab)

s.290 Accommodation outgoings of lower-paid ministers of religion

amended 2 times

s.290 Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings

amended 2 times

s.290 Provisions of benefits code not applicable to lower-paid ministers of religion

amended 2 times

s.290 Meaning of “lower-paid employment as a minister of religion”

amended 2 times

s.290 Calculation of earnings rate for a tax year

amended 2 times

s.290 Extra amounts to be added in connection with a car

amended 2 times

s.290 Related employments

amended 2 times

s.291 Termination payments to MPs and others ceasing to hold office

amended 6 times (opens in a new tab)

s.292 Accommodation expenses of MPs

amended 2 times (opens in a new tab)

s.293 Overnight expenses of other elected representatives

amended 1 time (opens in a new tab)

s.293 UK travel and subsistence expenses of MPs

amended 1 time

s.293 UK travel expenses of other elected representatives

amended 1 time

s.294 European travel expenses of MPs and other representatives

amended 4 times (opens in a new tab)

s.295 Transport and subsistence for Government ministers etc.

amended 1 time (opens in a new tab)

s.295 Travel expenses of members of local authorities etc

amended 1 time

s.302 Consular employees

amended 1 time (opens in a new tab)

s.303 Visiting forces etc

amended 4 times (opens in a new tab)

s.305 Offshore oil and gas workers: mainland transfers

amended 1 time (opens in a new tab)

s.307 Death or retirement benefit provision

amended 7 times (opens in a new tab)

s.308 Exemption of contributions to registered pension scheme

amended 2 times (opens in a new tab)

s.308 Exemption of contributions to overseas pension scheme

amended 2 times

s.308 Independent advice in respect of conversions and transfers of pension scheme benefits

amended 2 times

s.308 Provision of pensions advice: limited exemption

amended 2 times

s.310 Counselling and other outplacement services

amended 1 time (opens in a new tab)

s.311 Retraining courses

amended 4 times (opens in a new tab)

s.312 Recovery of tax Regulated

Notify HMRC if a retraining course condition is not metEmployer

amended 2 times (opens in a new tab)

s.312 Limited exemption for qualifying bonus payments

amended 2 times

s.312 “Qualifying bonus payments”

amended 2 times

s.312 Section 312B: the participation and equality requirements Regulated

Ensure all eligible employees can participate in bonus scheme on equal termsEmployer

amended 2 times

s.312 Section 312B: the trading requirement

amended 2 times

s.312 Section 312B: the indirect employee-ownership requirement

amended 2 times

s.312 Section 312B: the office-holder requirement

amended 2 times

s.312 “Service company”

amended 2 times

s.312 Excluded payments

amended 2 times

s.312 Interpretation of Chapter 10A

amended 2 times

s.315 Limited exemption for expenses connected with certain living accommodation

amended 1 time (opens in a new tab)

s.317 Subsidised meals

amended 4 times (opens in a new tab)

s.318 Childcare: exemption for employer-provided care

amended 6 times (opens in a new tab)

s.318 Childcare: limited exemption for other care

amended 6 times

s.318 Meaning of “relevant earnings amount” and “required time”

amended 6 times

s.318 Meaning of “eligible employee”

amended 6 times

s.318 Childcare: meaning of “care”, “child” and “parental responsibility”

amended 6 times

s.318 Childcare: meaning of “qualifying child care”

amended 6 times

s.318 Childcare: power to vary amounts which are the exempt amount and qualifying conditions

amended 6 times

s.319 Mobile telephones

amended 2 times (opens in a new tab)

s.320 Limited exemption for computer equipment

amended 6 times (opens in a new tab)

s.320 Eye tests and special corrective appliances

amended 6 times

s.320 Health-screening and medical check-ups

amended 6 times

s.320 Recommended medical treatment

amended 6 times

s.320 Flu vaccinations

amended 6 times

s.323 Long service awards

amended 1 time (opens in a new tab)

s.323 Trivial benefits provided by employers

amended 1 time

s.323 Section 323A: calculation of available exempt amount

amended 1 time

s.323 Power to amend sections 323A and 323B

amended 1 time

s.324 Small gifts from third parties

amended 1 time (opens in a new tab)

90 other sections in this Part — procedural and definitional

s.231 Mileage allowance relief

s.233 Passenger payments

s.234 The approved amount for passenger payments

s.235 Vehicles to which this Chapter applies

s.235 Journeys made by members of local authorities etc

s.238 Modest private use of heavy goods vehicles

s.241 Incidental overnight expenses and benefits: overall exemption limit

s.241 Travel by unpaid directors of not-for-profit companies

s.241 Travel where directorship held as part of trade or profession

s.242 Works transport services

s.243 Support for public bus services

s.245 Travelling and subsistence during public transport strikes

s.246 Transport between work and home for disabled employees: general

s.247 Provision of cars for disabled employees

s.248 Transport home: late night working and failure of car-sharing arrangements

s.248 Emergency vehicles

s.249 Interpretation of this Chapter

s.250 Exemption of work-related training provision

s.251 Meaning of “work-related training”

s.252 Exception for non-deductible travel expenses

s.253 Exception where provision for excluded purposes

s.254 Exception where unrelated assets are provided

s.254 Apprenticeship bursaries paid to persons leaving local authority care

s.255 Exemption for contributions to individual learning account training

s.256 Meaning of “individual learning account training”

s.257 Exception for non-deductible travel expenses

s.258 Exception where provision for excluded purposes

s.259 Exception where unrelated assets are provided

s.260 Exception where training not generally available to staff

s.261 Exemption of recreational benefits

s.262 Benefits not exempted by section 261

s.263 Power to alter benefits to which section 261 applies

s.265 Third party entertainment

s.268 Exemption of vouchers and tokens for incidental overnight expenses

s.270 Exemption for small gifts of vouchers and tokens from third parties

s.270 Limited exemption for qualifying childcare vouchers

s.270 Meaning of “eligible employee”

s.270 Meaning of “relevant earnings amount” and “required time”

s.272 Removal benefits and expenses to which section 271 applies

s.273 Conditions applicable to change of residence

s.274 Meaning of “the limitation day”

s.275 Meaning of “the employment change”

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

s.278 Abortive acquisition benefits and expenses

s.279 Disposal benefits and expenses

s.280 Transporting belongings

s.281 Travelling and subsistence

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

s.283 Exclusion from section 281 of taxable car and van facilities

s.284 Bridging loan expenses

s.285 Replacement of domestic goods

s.288 Limited exemption of certain bridging loans connected with employment moves

s.289 Relief for certain bridging loans not qualifying for exemption under section 288

s.289 Exemption for paid or reimbursed expenses

s.289 Approval to pay or reimburse expenses at a flat rate

s.289 Revocation of approvals

s.289 Exemption for other benefits

s.289 Anti-avoidance

s.296 Armed forces' leave travel facilities

s.297 Armed forces' food, drink and mess allowances

s.297 Armed forces: the Operational Allowance

s.297 Armed forces: the Council Tax Relief

s.297 Armed forces: Continuity of Education Allowance

s.297 Armed forces: accommodation allowances

s.298 Reserve and auxiliary forces' training allowances

s.299 Crown employees' foreign service allowances

s.299 Voluntary office-holders: compensation for lost employment income

s.299 In this section— “company” means a company as defined by...

s.299 Section 16A of ITTOIA 2005 (voluntary office-holders: compensation for lost...

s.299 Voluntary office-holders: payments in respect of expenses

s.300 Consuls

s.301 Official agents

s.304 Experts seconded to European Commission

s.304 Experts seconded to other European Union bodies

s.306 Miners etc: coal and allowances in lieu of coal

s.306 Carers: board and lodging

s.306 Limited exemption for sporting testimonial payments

s.309 Limited exemptions for statutory redundancy payments

s.313 Repairs and alterations to living accommodation

s.314 Council tax etc. paid for certain living accommodation

s.316 Accommodation, supplies and services used in employment duties

s.316 Homeworker’s additional household expenses

s.316 Accommodation, supplies and services used in employment duties: payment or reimbursement of expenses

s.321 Suggestion awards

s.322 Suggestion awards: “the permitted maximum”

s.325 Overseas medical treatment

s.325 Health and employment insurance payments

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

s.326 Fees relating to monitoring schemes relating to vulnerable persons

s.326 Advice relating to proposed employee shareholder agreements

Part 5

Employment income: deductions allowed from earnings

33 of 63 sections shown

s.327 Deductions from earnings: general

amended 2 times (opens in a new tab)

s.328 The income from which deductions may be made

amended 1 time (opens in a new tab)

s.329 Deductions from earnings not to exceed earnings

amended 4 times (opens in a new tab)

s.331 Order for making deductions

amended 1 time (opens in a new tab)

s.333 Scope of this Chapter: expenses paid by the employee

amended 1 time (opens in a new tab)

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

amended 1 time (opens in a new tab)

s.341 Travel at start or finish of overseas employment

amended 2 times (opens in a new tab)

s.342 Travel between employments where duties performed abroad

amended 2 times (opens in a new tab)

s.343 Deduction for professional membership fees

amended 25 times (opens in a new tab)

s.344 Deduction for annual subscriptions

amended 2 times (opens in a new tab)

s.345 Decisions of an officer of Revenue and Customs under section 344

amended 1 time (opens in a new tab)

s.346 Deduction for employee liabilities and expenses

amended 6 times (opens in a new tab)

s.347 Payments made after leaving the employment

amended 1 time (opens in a new tab)

s.349 Meaning of “qualifying insurance contract”

amended 3 times (opens in a new tab)

s.351 Expenses of ministers of religion

amended 1 time (opens in a new tab)

s.355 Deductions for corresponding payments by qualifying new resident employees with foreign employers

amended 4 times (opens in a new tab)

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

amended 8 times (opens in a new tab)

s.360 Disallowance of certain accommodation expenses of MPs and other representatives

amended 2 times (opens in a new tab)

s.360 Social security contributions

amended 2 times

s.360 Additional household expenses

amended 2 times

s.362 Deductions where non-cash voucher provided

amended 1 time (opens in a new tab)

s.363 Deductions where credit-token provided

amended 1 time (opens in a new tab)

s.365 Deductions where certain employment-related benefits provided

amended 3 times (opens in a new tab)

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

amended 4 times (opens in a new tab)

s.371 Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel

amended 4 times (opens in a new tab)

s.372 Where seafarers' duties are performed

amended 1 time (opens in a new tab)

s.373 Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK

amended 6 times (opens in a new tab)

s.374 Non-resident or qualifying new resident employee’s spouse’s , civil partner's or child’s travel costs and expenses where duties performed in UK

amended 9 times (opens in a new tab)

s.376 Foreign accommodation and subsistence costs and expenses (overseas employments)

amended 4 times (opens in a new tab)

s.378 Deduction from seafarers' earnings: eligibility

amended 7 times (opens in a new tab)

s.381 Taking account of other deductions

amended 2 times (opens in a new tab)

s.384 Meaning of employment “as a seafarer”

amended 1 time (opens in a new tab)

s.385 Meaning of “ship”

amended 1 time (opens in a new tab)

30 other sections in this Part — procedural and definitional

s.330 Prevention of double deductions

s.332 Meaning of “the deductibility provisions”

s.334 Effect of reimbursement

s.336 Deductions for expenses: the general rule

s.337 Travel in performance of duties

s.338 Travel for necessary attendance

s.339 Meaning of “workplace” and “permanent workplace”

s.339 Travel for necessary attendance: employment intermediaries

s.340 Travel between group employments

s.340 Travel between linked employments

s.348 Liabilities related to the employment

s.350 Connected contracts

s.352 Limited deduction for agency fees paid by entertainers

s.353 Deductions from earnings charged on remittance

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

s.356 Disallowance of business entertainment and gifts expenses

s.358 Business entertainment and gifts: other exceptions

s.359 Disallowance of travel expenses: mileage allowances and reliefs

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

s.364 Deductions where living accommodation provided

s.366 Scope of this Chapter: amounts fixed by Treasury

s.367 Fixed sum deductions for repairing and maintaining work equipment

s.368 Fixed sum deductions from earnings payable out of public revenue

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

s.375 Meaning of “qualifying arrival date”

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

s.379 Calculating the deduction

s.380 Limit on deduction where

s.382 Duties on board ship

s.383 Place of performance of incidental duties

Part 6

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

35 of 49 sections shown

s.386 Charge on payments to non-approved retirement benefits schemes

amended 2 times (opens in a new tab)

s.388 Apportionment of payments in respect of more than one employee

amended 1 time (opens in a new tab)

s.389 Exception: employments where earnings charged on remittance

amended 1 time (opens in a new tab)

s.392 Relief where no benefits are paid or payable

amended 4 times (opens in a new tab)

s.393 Application of this Chapter

amended 1 time (opens in a new tab)

s.393 Employer-financed retirement benefits scheme

amended 1 time

s.393 Relevant benefits

amended 1 time

s.394 Charge on benefit to which this Chapter applies

amended 13 times (opens in a new tab)

s.394 Temporary non-residents

amended 13 times

s.395 Reduction where employee has contributed

amended 4 times (opens in a new tab)

s.395 Benefits under old section 222 schemes not taxed by virtue of section 394

amended 4 times

s.395 Exemption or reduction for foreign service

amended 4 times

s.395 Meaning of “foreign service” in section 395B

amended 4 times

s.396 Certain lump sums not taxed by virtue of section 394

amended 1 time (opens in a new tab)

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

amended 1 time (opens in a new tab)

s.399 Employment-related loans: interest treated as paid

amended 3 times (opens in a new tab)

s.399 Responsible person

amended 3 times

s.400 Interpretation

amended 4 times

s.401 Application of this Chapter

amended 3 times (opens in a new tab)

s.403 Charge on payment or other benefit where threshold applies

amended 5 times (opens in a new tab)

s.404 How the £30,000 threshold applies

amended 2 times (opens in a new tab)

s.404 Amounts charged to be treated as highest part of total income

amended 2 times

s.404 Power to vary threshold

amended 2 times

s.406 Exception for death or disability payments and benefits

amended 2 times (opens in a new tab)

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

amended 3 times (opens in a new tab)

s.408 Exception for contributions to registered pension schemes

amended 3 times (opens in a new tab)

s.409 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance

amended 1 time (opens in a new tab)

s.410 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance: individual deceased

amended 1 time (opens in a new tab)

s.411 Exception for payments and benefits for forces

amended 2 times (opens in a new tab)

s.413 Exception in certain cases of foreign service

amended 8 times (opens in a new tab)

s.413 Exception for payment of certain legal costs

amended 8 times

s.414 Reduction in other cases of foreign service Regulated

Claim tax relief for termination payments involving foreign serviceTaxable Person

amended 3 times (opens in a new tab)

s.414 Exception for payments and benefits under section 615(3) schemes

amended 3 times

s.414 Exception in certain cases of foreign service as seafarer

amended 3 times

s.414 Reduction in other cases of foreign service as seafarer

amended 3 times

14 other sections in this Part — procedural and definitional

s.387 Meaning of “non-approved retirement benefits scheme”

s.390 Exception: non-domiciled employees with foreign employers

s.391 Exception: seafarers with overseas earnings

s.398 Valuation of benefits

s.402 Meaning of “benefit”

s.402 Split of payments and other benefits between sections 402B and 403

s.402 Termination awards not benefiting from threshold to be treated as earnings

s.402 The termination awards to which section 402B applies

s.402 “Post-employment notice pay”

s.402 Meaning of “trigger date” and “post-employment notice period” in section 402D

s.405 Exception for certain payments exempted when received as earnings

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

s.415 Valuation of benefits

s.416 Notional interest treated as paid if amount charged for beneficial loan

Part 7

Employment income: income and exemptions relating to securities

90 of 196 sections shown

s.417 Scope of Part 7

amended 3 times (opens in a new tab)

s.418 Other related provisions

amended 4 times (opens in a new tab)

s.420 Meaning of “securities” etc

amended 15 times (opens in a new tab)

s.421 Annual returns Regulated

Submit an annual return for employee share schemesResponsible Person

s.421 Penalty if information not given correctly Prosecution

Ensure employment-related securities returns are accurate and filed correctlyAny Person

Fine up to £5,000

s.422 Application of this Chapter

amended 1 time (opens in a new tab)

s.424 Exceptions

amended 4 times (opens in a new tab)

s.425 No charge in respect of acquisition in certain cases

amended 1 time (opens in a new tab)

s.428 Amount of charge

amended 6 times (opens in a new tab)

s.428 Relief for secondary Class 1 contributions met by employee

amended 6 times

s.429 Case outside charge under section 426

amended 5 times (opens in a new tab)

s.430 Election for outstanding restrictions to be ignored

amended 1 time (opens in a new tab)

s.430 Application of this Chapter where securities exchanged for further securities

amended 1 time

s.431 Election for full or partial disapplication of this Chapter

amended 5 times (opens in a new tab)

s.431 Shares under tax advantaged plan or scheme

amended 5 times

s.431 Securities acquired for purpose of avoidance

amended 5 times

s.436 “

amended 1 time (opens in a new tab)

s.437 Adjustment of charge

amended 3 times (opens in a new tab)

s.439 Chargeable events

amended 1 time (opens in a new tab)

s.440 Amount of charge

amended 1 time (opens in a new tab)

s.441 Amount of gain realised on occurrence of chargeable event

amended 2 times (opens in a new tab)

s.443 Case outside charge under section 438

amended 5 times (opens in a new tab)

s.447 Charge on other chargeable benefits from securities

amended 2 times (opens in a new tab)

s.449 Case outside this Chapter

amended 5 times (opens in a new tab)

s.452 Cases outside charge under section 449

amended 7 times (opens in a new tab)

s.452 Market value on acquisition

amended 7 times

s.453 Charge on increase in value of shares of dependent subsidiary

amended 1 time (opens in a new tab)

s.453 Taxable amount under Chapter 4

amended 1 time

s.457 Charge on other chargeable benefits from shares

amended 2 times (opens in a new tab)

s.457 Meaning of “research institution”

amended 2 times

s.459 Amount of charge

amended 1 time (opens in a new tab)

s.459 Transfer of intellectual property by controlled company

amended 1 time

s.472 Associated persons

amended 1 time (opens in a new tab)

s.473 Introduction to taxation of securities options

amended 2 times (opens in a new tab)

s.474 Cases where this Chapter does not apply

amended 2 times (opens in a new tab)

s.475 No charge in respect of acquisition of option

amended 1 time (opens in a new tab)

s.476 Charge on occurrence of chargeable event

amended 4 times (opens in a new tab)

s.477 Chargeable events

amended 3 times (opens in a new tab)

s.479 Amount of gain realised on occurrence of chargeable event

amended 3 times (opens in a new tab)

s.480 Deductible amounts

amended 6 times (opens in a new tab)

s.481 Relief for secondary Class 1 contributions met by employee

amended 4 times (opens in a new tab)

s.482 Relief for special contribution met by employee

amended 3 times (opens in a new tab)

s.484 Definitions

amended 1 time (opens in a new tab)

s.488 ... Share incentive plans (SIPs)

amended 5 times (opens in a new tab)

s.489 Operation of tax advantages in connection with Schedule 2 SIP

amended 2 times (opens in a new tab)

s.491 No charge on award of shares as taxable benefit

amended 1 time (opens in a new tab)

s.492 No charge on partnership share money deducted from salary

amended 1 time (opens in a new tab)

s.493 No charge on acquisition of dividend shares

amended 5 times (opens in a new tab)

s.494 No charge on removal of restrictions applying to shares

amended 1 time (opens in a new tab)

s.495 No charge on increase in value of shares of dependent subsidiary

amended 1 time (opens in a new tab)

s.496 No charge on cash dividend retained for reinvestment

amended 1 time (opens in a new tab)

s.497 Limitations on charges on shares ceasing to be subject to plan

amended 1 time (opens in a new tab)

s.498 No charge on shares ceasing to be subject to plan in certain circumstances

amended 3 times (opens in a new tab)

s.500 Operation of tax charges in connection with Schedule 2 SIP

amended 1 time (opens in a new tab)

s.502 Meaning of “capital receipt” in section 501

amended 1 time (opens in a new tab)

s.503 Charge on partnership share money paid over to employee

amended 1 time (opens in a new tab)

s.505 Charge on free or matching shares ceasing to be subject to plan

amended 1 time (opens in a new tab)

s.506 Charge on partnership shares ceasing to be subject to plan

amended 3 times (opens in a new tab)

s.509 Modification of section 696 where charge on shares ceasing to be subject to plan

amended 3 times (opens in a new tab)

s.510 Payments by trustees to employer company on shares ceasing to be subject to plan

amended 1 time (opens in a new tab)

s.511 PAYE deductions to be made by trustees on shares ceasing to be subject to plan

amended 3 times (opens in a new tab)

s.513 Capital receipts: payments by trustees to employer company Regulated

Pass on SIP capital receipts to employees and deduct PAYEEmployer

s.514 Capital receipts: PAYE deductions to be made by trustees

amended 2 times (opens in a new tab)

s.515 Tax advantages and charges under other Acts

amended 13 times (opens in a new tab)

s.516 ... SAYE option schemes

amended 7 times (opens in a new tab)

s.517 Share options to which this Chapter applies

amended 1 time (opens in a new tab)

s.518 No charge in respect of receipt of option

amended 1 time (opens in a new tab)

s.519 No charge in respect of exercise of option

amended 23 times (opens in a new tab)

s.520 No charge in respect of post-acquisition benefits

amended 1 time (opens in a new tab)

s.521 ... CSOP schemes

amended 6 times (opens in a new tab)

s.522 Share options to which this Chapter applies

amended 1 time (opens in a new tab)

s.523 No charge in respect of receipt of option

amended 1 time (opens in a new tab)

s.524 No charge in respect of receipt of option

amended 24 times (opens in a new tab)

s.525 No charge in respect of post-acquisition benefits

amended 2 times (opens in a new tab)

s.526 Charge where option granted at a discount

amended 1 time (opens in a new tab)

s.527 Enterprise management incentives: qualifying options

amended 2 times (opens in a new tab)

s.528 No charge on receipt of qualifying option

amended 1 time (opens in a new tab)

s.529 Scope of tax advantages: option must be exercised by the specified anniversary

amended 2 times (opens in a new tab)

s.531 Limitation of charge on exercise of option to acquire shares below market value

amended 3 times (opens in a new tab)

s.532 Modified tax consequences following disqualifying events

amended 5 times (opens in a new tab)

s.534 Disqualifying events relating to relevant company

amended 1 time (opens in a new tab)

s.535 Disqualifying events relating to employee

amended 2 times (opens in a new tab)

s.536 Other disqualifying events

amended 2 times (opens in a new tab)

s.538 Share conversions excluded for purposes of section 536

amended 2 times (opens in a new tab)

s.539 CSOP and other options relevant for purposes of section 536

amended 1 time (opens in a new tab)

s.540 No charge on acquisition of shares as taxable benefit

amended 4 times (opens in a new tab)

s.541 Effects on other income tax charges

amended 2 times (opens in a new tab)

s.549 Application of this Chapter

amended 4 times (opens in a new tab)

s.551 “Qualifying disposals” for purposes of section 550

amended 3 times (opens in a new tab)

s.554 Attribution of further interest in company

amended 1 time (opens in a new tab)

106 other sections in this Part — procedural and definitional

s.419 Negative amounts treated as nil

s.421 Meaning of “market value”

s.421 Meaning of “

s.421 Application of Chapters 2 to 4A

s.421 Associated persons

s.421 Replacement and additional securities and changes in interests

s.421 Exclusions: residence etc

s.421 Exclusions: public offers

s.421 Exclusions: approved plan or scheme securities

s.421 Meaning of “employee-controlled” etc

s.421 Consideration for acquisition of employment-related securities

s.421 Duty to provide information

s.421 Returns to be given electronically

s.421 Penalties for late returns

s.421 Assessment of penalties

s.421 Appeals

s.421 Reportable events

s.421 Persons to whom section 421J applies

s.423 “

s.426 Charge on occurrence of chargeable event

s.427 Chargeable events

s.432 Definitions

s.435 Application of this Chapter

s.438 Charge on occurrence of chargeable event

s.442 Amount of consideration given for entitlement to convert

s.442 Relief for secondary Class 1 contributions met by employee

s.444 Definitions

s.446 Application of this Chapter

s.446 Charge on acquisition

s.446 Amount of charge

s.446 Restricted securities and convertible securities

s.446 Charge on restricted securities

s.446 Adjustment of market value: conditional interests

s.446 Adjustment of market value: consideration for entitlement to convert

s.446 Adjustment of market value: charge on conversion

s.446 Adjustment of consideration or benefit received

s.446 Disapplication of exceptions from charges

s.446 Definitions

s.446 Application of this Chapter

s.446 Charge on non-commercial increases

s.446 Securities subject to restriction on valuation date

s.446 Securities subject to restriction during relevant period

s.446 Disapplication of exceptions from charges

s.446 “Relevant period” and “valuation date”

s.446 Definitions

s.446 Application of this Chapter

s.446 Case outside this Chapter

s.446 Notional loan

s.446 Amount of notional loan

s.446 Discharge of notional loan

s.446 Pre-acquisition avoidance cases

s.446 Chapter to be additional to other income tax charges

s.446 Definitions

s.446 Application of this Chapter

s.446 Amount treated as income

s.446 Definitions

s.448 Amount of charge

s.450 Definitions

s.451 Amount of charge

s.451 Application of this Chapter

s.454 Chargeable increases

s.454 Deemed election for disapplication of Chapter 2

s.455 Amount of charge

s.455 Disapplication of Chapter 3B

s.456 Cases outside charge under section 453

s.456 Meaning of “intellectual property” and “transfer”

s.458 Chargeable benefits

s.458 Meaning of “involved in research”

s.460 Cases outside charge under section 457

s.460 Definitions

s.461 Related acquisitions of additional shares

s.462 Company reorganisations etc.

s.463 Disposals of shares to connected persons etc. ignored

s.464 Application to interests in shares

s.465 Duty to notify acquisitions of shares or interests in shares

s.466 Duty to notify chargeable events and chargeable benefits

s.467 Meaning of “dependent subsidiary”

s.468 Meaning of “employee-controlled”

s.469 Shares “held by outside shareholders”

s.470 Minor definitions

s.471 Options to which this Chapter applies

s.478 Amount of charge

s.483 Application of this Chapter where option exchanged for another

s.485 Application of this Chapter where share option exchanged for another

s.486 Duty to notify matters relating to share options

s.487 Minor definitions

s.490 No charge on award or acquisition of shares: general

s.499 No charge in respect of incidental expenditure

s.501 Charge on capital receipts in respect of plan shares

s.504 Charge on cancellation payments in respect of partnership share agreement

s.507 Charge on disposal of beneficial interest during holding period

s.508 Identification of shares ceasing to be subject to plan

s.512 Disposal of beneficial interest by participant

s.530 No charge on exercise of option to acquire shares at market value

s.533 Disqualifying events

s.537 Alterations of share capital for purposes of section 536

s.542 Exemption: offer made to public and employees

s.543 Discount not covered by exemption in section 542

s.544 Exemption: different offers made to public and employees

s.545 Discount not covered by exemption in section 544

s.546 Meaning of being entitled “on similar terms”

s.547 Meaning and amount or value of “registrant discount”

s.548 Minor definitions

s.550 Meaning of “employee benefit trust”

s.552 Attribution of interest in company to beneficiary or associate

s.553 Meaning of “appropriate percentage” for purposes of section 552

Part 7

Employment income provided through third parties

64 of 64 sections shown

s.554 Application of Chapter 2 : main case

amended 1 time

s.554 Application of Chapter 2: close companies

amended 1 time

s.554 Meaning of “relevant transaction”

amended 1 time

s.554 Meaning of “excluded transaction”

amended 1 time

s.554 Section 554AA: meaning of “director”

amended 1 time

s.554 Section 554AA: meaning of “material interest”

amended 1 time

s.554 Section 554AA: supplementary

amended 1 time

s.554 Relevant steps: earmarking etc of sum of money or asset

amended 1 time

s.554 Relevant steps: payment of sum, transfer of asset etc

amended 1 time

s.554 Relevant steps: making asset available

amended 1 time

s.554 Exclusions: steps under certain schemes etc

amended 1 time

s.554 Exclusions: commercial transactions

amended 1 time

s.554 Exclusions: transactions under employee benefit packages

amended 1 time

s.554 Exclusions: earmarking of deferred remuneration

amended 1 time

s.554 Exclusions: introduction to sections 554J to 554M

amended 1 time

s.554 Exclusions: earmarking for employee share schemes (1)

amended 1 time

s.554 Exclusions: earmarking for employee share schemes (2)

amended 1 time

s.554 Exclusions: earmarking for employee share schemes (3)

amended 1 time

s.554 Exclusions: earmarking for employee share schemes (4)

amended 1 time

s.554 Exclusions: other cases involving employment-related securities etc

amended 1 time

s.554 Exclusions: employee car ownership schemes

amended 1 time

s.554 Exclusions: transfer of employment-related loans

amended 1 time

s.554 Exclusions: employment income exemptions under Part 4

amended 1 time

s.554 Exclusions: income arising from earmarked sum or asset

amended 1 time

s.554 Exclusions: acquisitions out of sums or assets

amended 1 time

s.554 Exclusions: relevant repayments

amended 1 time

s.554 Exclusions: pension income chargeable under Part 9 etc

amended 1 time

s.554 Exclusions: employee pension contributions

amended 1 time

s.554 Exclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes

amended 1 time

s.554 Exclusions: purchases of annuities out of pension scheme rights

amended 1 time

s.554 Exclusions: certain retirement benefits etc

amended 1 time

s.554 Exclusions: transfers between certain foreign pension schemes

amended 1 time

s.554 Exclusions: payments in respect of a tax liability

amended 1 time

s.554 Power to exclude other relevant steps

amended 1 time

s.554 Remittance basis: supplementary

amended 1 time

s.554 Interpretation: persons linked with A

amended 1 time

s.554 Remittance basis: A met section 26A requirement

amended 1 time

s.554 Temporary non-residents

amended 1 time

s.554 Earlier income tax liability: application of section 554Z11C

amended 1 time

s.554 Earlier income tax liability: treatment of payments

amended 1 time

s.554 Earlier income tax liability: provisional payments of tax

amended 1 time

s.554 Application for provisional payments to be treated as payment of tax

amended 1 time

s.554 Provisional payments of tax: further provision

amended 1 time

s.554 Earlier income tax liability: supplementary provision

amended 1 time

s.554 Relevant step taken after A's death etc

amended 1 time

s.554 Subsequent income tax liability

amended 1 time

s.554 Relief where earmarking not followed by further relevant step

amended 1 time

s.554 Location of employment duties

amended 1 time

s.554 Application etc

amended 1 time

s.554 Employer etc to be treated as relevant third person etc

amended 1 time

s.554 Earmarking etc

amended 1 time

s.554 Provision of security

amended 1 time

s.554 Value of relevant step to count as employment income

amended 1 time

s.554 Valuation of step within section 554Z19

amended 1 time

s.554 Relief for earmarking or security not followed by contribution or relevant benefit

amended 1 time

s.554 Exception to section 554Z2(1): close companies

amended 1 time

s.554 Value of relevant step

amended 1 time

s.554 Residence issues

amended 1 time

s.554 Temporary non-residents

amended 1 time

s.554 Overlap with money or asset subject to earlier tax liability

amended 1 time

s.554 Overlap with certain earnings

amended 1 time

s.554 Exercise price of share options

amended 1 time

s.554 Cases where consideration given for relevant step

amended 1 time

s.554 Remittance basis: A did not meet section 26A requirement

amended 1 time

Part 8

Former employees: deductions for liabilities

4 of 11 sections shown

s.555 Former employee entitled to deduction in calculating net income

amended 4 times (opens in a new tab)

s.558 Meaning of “deductible payment”

amended 4 times (opens in a new tab)

s.560 Meaning of “qualifying insurance contract”

amended 3 times (opens in a new tab)

s.563 Other interpretation

amended 1 time (opens in a new tab)

7 other sections in this Part — procedural and definitional

s.556 Deductible payments made outside the time limits allowed

s.556 Deductible payments made pursuant to tax avoidance arrangements

s.557 Deductible payments wholly or partly borne by the former employer etc.

s.559 Liabilities related to the former employment

s.561 Connected contracts

s.562 Meaning of “former employee” and “employment”

s.564 Application of this Part to office-holders

Part 9

Pension income

38 of 136 sections shown

s.565 Structure of Part 9

amended 3 times (opens in a new tab)

s.566 Nature of charge to tax on pension income and relevant definitions

amended 9 times (opens in a new tab)

s.567 Amount charged to tax

amended 3 times (opens in a new tab)

s.567 Cases in which Part 7A has applied to source of pension income

amended 3 times

s.567 Cases where inheritance tax is paid in respect of pension death benefit

amended 3 times

s.568 Person liable for tax

amended 1 time (opens in a new tab)

s.573 Foreign pensions

amended 4 times (opens in a new tab)

s.574 “Pension”: interpretation

amended 8 times (opens in a new tab)

s.574 “Pension”: relevant lump sums

amended 8 times

s.575 Taxable pension income Regulated

Calculate and report taxable pension incomeAny Person

amended 11 times (opens in a new tab)

s.577 United Kingdom social security pensions

amended 6 times (opens in a new tab)

s.583 Unauthorised payments

amended 2 times (opens in a new tab)

s.586 Meaning of “retirement benefits scheme” etc.

amended 1 time (opens in a new tab)

s.588 Meaning of “employee” , “former civil partner and “ex-spouse”

amended 1 time (opens in a new tab)

s.594 Meaning of “former approved superannuation fund”

amended 1 time (opens in a new tab)

s.609 Annuities for the benefit of dependants

amended 2 times (opens in a new tab)

s.610 Annuities under non-registered occupational pension schemes

amended 5 times (opens in a new tab)

s.611 Annuities in recognition of another’s services

amended 1 time (opens in a new tab)

s.611 Exemptions from sections 609 to 611

amended 1 time

s.613 Taxable pension income: foreign annuities

amended 5 times (opens in a new tab)

s.615 Certain overseas government pensions paid in the United Kingdom

amended 1 time (opens in a new tab)

s.620 Meaning of “House of Commons Members' Fund”

amended 1 time (opens in a new tab)

s.631 Taxable pension income

amended 3 times (opens in a new tab)

s.633 Voluntary annual payments

amended 1 time (opens in a new tab)

s.635 Taxable pension income: foreign voluntary annual payments

amended 6 times (opens in a new tab)

s.639 Pensions in respect of death due to military or war service

amended 5 times (opens in a new tab)

s.641 Wounds and disability pensions

amended 2 times (opens in a new tab)

s.643 Malawi, Trinidad and Tobago and Zambia government pensions

amended 2 times (opens in a new tab)

s.644 Pensions payable where employment ceased due to disablement

amended 1 time (opens in a new tab)

s.644 Health and employment insurance payments

amended 1 time

s.646 Former miners etc: coal and allowances in lieu of coal

amended 1 time (opens in a new tab)

s.646 Foreign pensions of consular employees

amended 1 time

s.646 Registered schemes: beneficiaries' annuities from unused funds

amended 1 time

s.646 Registered schemes: beneficiaries' annuities from drawdown funds

amended 1 time

s.646 Non-registered schemes: beneficiaries' annuities from unused funds

amended 1 time

s.646 Non-registered schemes: beneficiaries' annuities from drawdown funds

amended 1 time

s.646 Interpretation of sections 646B to 646E

amended 1 time

s.647 Introduction and meaning of “foreign residence condition” etc.

amended 2 times (opens in a new tab)

98 other sections in this Part — procedural and definitional

s.569 United Kingdom pensions

s.570 “Pension”: interpretation

s.571 Taxable pension income

s.572 Person liable for tax

s.572 Temporary non-residents

s.576 Person liable for tax

s.576 Temporary non-residents

s.578 Taxable pension income

s.579 Person liable for tax

s.579 Pensions

s.579 Taxable pension income

s.579 Person liable for tax

s.579 Temporary non-residents

s.579 Refund of overpaid inheritance tax treated as pension

s.579 Exemption for beneficiaries' income withdrawal in some cases

s.579 Interpretation

s.580 Pensions and annuities

s.581 Taxable pension income

s.582 Person liable for tax

s.584 Taxable pension income

s.585 Person liable for tax

s.587 Application to marine pilots' benefit fund

s.589 Regulations

s.590 Annuities

s.591 Taxable pension income

s.592 Person liable for tax

s.593 Unauthorised payments: application of section 583

s.595 Annuities

s.596 Taxable pension income

s.597 Person liable for tax

s.598 Income withdrawals

s.599 Taxable pension income

s.600 Person liable for tax

s.601 Unauthorised personal pension payments

s.602 Taxable pension income

s.603 Person liable for tax

s.604 Meaning of “personal pension scheme” and related expressions

s.605 Annuities

s.606 Meaning of “retirement annuity contract”

s.607 Taxable pension income

s.608 Person liable for tax

s.612 Taxable pension income: UK annuities

s.614 Person liable for tax

s.616 Taxable pension income

s.617 Deduction allowed from taxable pension income

s.618 Person liable for tax

s.619 The House of Commons Members' Fund

s.621 Taxable pension income

s.622 Person liable for tax

s.623 Return of surplus employee additional voluntary contributions

s.624 Taxable pension income

s.625 Person liable for tax

s.626 Income tax treated as paid

s.627 Meaning of “grossing up”

s.628 Interpretation

s.629 Pre-1973 pensions paid under the Overseas Pensions Act 1973

s.630 Interpretation

s.632 Person liable for tax

s.634 Taxable pension income: UK voluntary annual payments

s.636 Person liable for tax

s.636 Exemptions and liabilities for certain lump sums under registered pension schemes

s.636 Taxable lump sum death benefits

s.636 Trivial commutation and winding-up lump sums

s.636 Trivial commutation and winding-up lump sum death benefits

s.637 Introduction

s.637 Pension commencement lump sums

s.637 Pension commencement excess lump sums

s.637 Serious ill-health lump sums

s.637 Uncrystallised funds pension lump sums

s.637 Short service refund lump sum

s.637 Refund of excess contributions lump sums

s.637 Trivial commutation lump sums and winding-up lump sums

s.637 Defined benefits lump sum death benefits

s.637 Pension protection lump sum death benefits

s.637 Uncrystallised funds lump sum death benefits

s.637 Annuity protection lump sum death benefits

s.637 Drawdown pension fund lump sum death benefits

s.637 Flexi-access drawdown lump sum death benefits

s.637 Trivial commutation lump sum death benefits

s.637 Individual’s lump sum allowance

s.637 Availability of individual’s lump sum allowance

s.637 Individual’s lump sum and death benefit allowance

s.637 Availability of individual’s lump sum and death benefit allowance

s.637 Availability of individual’s lump sum and death benefit allowance where multiple lump sum death benefits paid

s.637 Availability of individual’s allowances where lump sums or lump sum death benefits already paid by non-UK schemes

s.638 Awards for bravery

s.640 Exemption under section 639 where income withheld

s.640 Lump sums provided under armed forces early departure scheme

s.642 Compensation for National-Socialist persecution

s.642 Netherlands Benefit Act for Victims of Persecution 1940-1945

s.645 Social security pensions: increases in respect of children

s.648 The Central African Pension Fund

s.649 Commonwealth government pensions

s.650 Oversea Superannuation Scheme

s.651 Overseas Pensions Act 1973

s.652 Overseas Service Act 1958

s.653 Overseas Service Pensions Fund

s.654 The Pensions (India, Pakistan and Burma) Act 1955

Part 10

Social security income etc

17 of 37 sections shown

s.655 Structure of Part 10

amended 6 times (opens in a new tab)

s.658 Amount charged to tax

amended 6 times (opens in a new tab)

s.660 Taxable benefits: UK benefits – Table A

amended 27 times (opens in a new tab)

s.661 Taxable social security income

amended 7 times (opens in a new tab)

s.663 Long-term incapacity benefit: previous entitlement to invalidity benefit

amended 1 time (opens in a new tab)

s.664 Short-term incapacity benefit not payable at the higher rate

amended 1 time (opens in a new tab)

s.665 Exempt unless payable to a person involved in a trade dispute

amended 4 times (opens in a new tab)

s.667 Amounts in excess of taxable maximum

amended 2 times (opens in a new tab)

s.668 Taxable maximum

amended 1 time (opens in a new tab)

s.669 Interpretation

amended 4 times (opens in a new tab)

s.671 Amounts in excess of taxable maximum

amended 1 time (opens in a new tab)

s.673 Taxable maximum: income-based jobseeker’s allowance

amended 3 times (opens in a new tab)

s.674 Taxable maximum: contribution-based jobseeker’s allowance

amended 2 times (opens in a new tab)

s.675 Interpretation

amended 6 times (opens in a new tab)

s.677 UK social security benefits wholly exempt from tax: Table B

amended 35 times (opens in a new tab)

s.679 Taxable social security income

amended 3 times (opens in a new tab)

s.681 High income child benefit charge Regulated

Pay the High Income Child Benefit Charge if your income exceeds £60,000Any Person

20 other sections in this Part — procedural and definitional

s.656 Nature of charge to tax on social security income

s.657 Meaning of “social security income”, “taxable benefits” etc.

s.659 Person liable for tax

s.662 Person liable for tax

s.666 Child maintenance bonus

s.670 Child maintenance bonus

s.672 Taxable maximum: general

s.676 Increases in respect of children

s.678 Taxable benefits: foreign benefits

s.680 Person liable for tax

s.681 Taxable and other foreign benefits: exemptions

s.681 Foreign benefits of consular employees

s.681 The amount of the charge

s.681 Extension of charge in cases where child not living with claimant

s.681 Special cases

s.681 Alteration of income limit etc by Treasury order

s.681 Meaning of “partner”

s.681 Other interpretation provisions

s.681 Winter fuel payment charge

s.681 Alteration of income limit by Treasury order

Part 11

Pay As You Earn

39 of 45 sections shown

s.682 Scope of this Part

amended 1 time (opens in a new tab)

s.683 PAYE income

amended 20 times (opens in a new tab)

s.684 PAYE regulations

amended 38 times (opens in a new tab)

s.685 Tax tables

amended 10 times (opens in a new tab)

s.686 Meaning of “payment”

amended 2 times (opens in a new tab)

s.687 Payments by intermediary

amended 4 times (opens in a new tab)

s.687 Payment of employment income under Part 7A

amended 4 times

s.688 Agency workers

amended 6 times (opens in a new tab)

s.688 Managed service companies: recovery from other persons

amended 6 times

s.688 Workers' services provided through intermediaries: recovery of PAYE

amended 6 times

s.688 Workers’ providing services through intermediaries etc: cases where taxes already paid

amended 6 times

s.688 Travel expenses of workers providing services through intermediaries: recovery of unpaid tax

amended 6 times

s.689 Employee of non-UK employer

amended 12 times (opens in a new tab)

s.689 Oil and gas workers on the continental shelf

amended 12 times

s.690 Internationally mobile employees

amended 13 times (opens in a new tab)

s.690 Employer notification for internationally mobile employees

amended 13 times

s.690 Direction by HMRC in relation to internationally mobile employees

amended 13 times

s.690 Employees who were internationally mobile etc. before 2025-26

amended 13 times

s.690 Employer notification for qualifying new residents or treaty non-residents

amended 13 times

s.690 Direction by HMRC in relation to qualifying new residents or treaty non-residents

amended 13 times

s.691 Mobile UK workforce Regulated

Deduct PAYE tax for mobile workers if directed by HMRCResponsible Person

amended 4 times (opens in a new tab)

s.693 Cash vouchers

amended 1 time (opens in a new tab)

s.694 Non-cash vouchers

amended 1 time (opens in a new tab)

s.695 Credit-tokens

amended 1 time (opens in a new tab)

s.695 Employment income under Part 7A

amended 1 time

s.696 Readily convertible assets

amended 1 time (opens in a new tab)

s.697 Enhancing the value of an asset

amended 4 times (opens in a new tab)

s.698 PAYE: special charges on employment-related securities

amended 6 times (opens in a new tab)

s.700 PAYE: gains from securities options

amended 4 times (opens in a new tab)

s.700 Employment-related securities etc: internationally mobile employees

amended 4 times

s.701 Meaning of “asset”

amended 15 times (opens in a new tab)

s.702 Meaning of “readily convertible asset”

amended 5 times (opens in a new tab)

s.703 Introduction

amended 2 times (opens in a new tab)

s.704 Sums payable by employers under agreements

amended 2 times (opens in a new tab)

s.707 Interpretation of this Chapter

amended 1 time (opens in a new tab)

s.707 Provision of additional information to His Majesty’s Revenue and Customs

amended 1 time

s.710 Notional payments: accounting for tax Regulated

Account for tax on notional employee payments via PAYEEmployer

amended 12 times (opens in a new tab)

s.711 Right to make a return

amended 1 time (opens in a new tab)

s.712 Interpretation of this Part

amended 1 time (opens in a new tab)

6 other sections in this Part — procedural and definitional

s.692 Organised arrangements for sharing tips

s.699 PAYE: conversion of shares

s.705 Approximations allowed in calculations

s.706 Exclusion of general earnings from income etc.

s.708 PAYE repayments

s.709 Additional provision for certain assessments

Part 12

Payroll giving

3 of 3 sections shown

s.713 Donations to charity: payroll deduction scheme

amended 2 times (opens in a new tab)

s.714 Meaning of “donations”

amended 2 times (opens in a new tab)

s.715 Approval of schemes: regulation by Treasury

amended 4 times (opens in a new tab)

Part 13

Supplementary provisions

8 of 12 sections shown

s.716 Alteration of amounts by Treasury order

amended 2 times (opens in a new tab)

s.716 Priority rule for dividends etc. of UK resident companies etc.

amended 2 times

s.716 Employment intermediaries to keep, preserve and provide information etc

amended 2 times

s.717 Orders and regulations made by Treasury or Commissioners

amended 12 times (opens in a new tab)

s.718 Connected persons

amended 1 time (opens in a new tab)

s.719 Meaning of “control”

amended 2 times (opens in a new tab)

s.720 Meaning of “ an officer of Revenue and Customs ” etc.

amended 1 time (opens in a new tab)

s.721 Other definitions

amended 9 times (opens in a new tab)

4 other sections in this Part — procedural and definitional

s.722 Consequential amendments

s.723 Commencement and transitional provisions and savings

s.724 Repeals and revocations

s.725 Citation

Schedules

88 of 554 shown

s.004 ... CSOP schemes Regulated

Limit the value of Company Share Option Plan (CSOP) options to £60,000Employer

s.sch002 (1) The first requirement of this paragraph is that no... Regulated

Ensure your Share Incentive Plan does not favour directors or high earnersTrader

s.sch002 (1) The arrangements for the plan must not make any... Regulated

Do not allow employee loans under your Share Incentive PlanTrader

s.sch002 A SIP must meet the plan requirements contained in— paragraph... Regulated

Make sure your SIP meets HMRC plan requirementsTrader

s.sch002 (1) The plan must provide that an individual may only... Regulated

Ensure SIP plan restricts participation to eligible individuals at the correct timeEmployer

s.sch002 (1) The plan must provide that an individual is not... Regulated

Include employment requirement in Share Incentive Plan rulesTrader

s.sch002 (1) The plan must provide that an individual is not... Regulated

Do not let employees join two share plans at the same timeEmployer

s.sch002 (1) The plan must provide that, if an individual participates... Regulated

Combine multiple SIP limits when an employee uses several plans in one yearTrader

s.sch002 (1) Eligible shares must not be shares in— Regulated

Avoid using service company shares in Share Incentive PlansEmployer

s.sch002 (1) The plan must provide that the initial market value... Regulated

Limit free shares awarded to £3,600 per participant per tax yearTrader

s.sch002 A plan that provides for performance allowances in relation to... Regulated

Offer performance allowances to all qualifying employeesEmployer

s.sch002 (1) A plan that provides for performance allowances must comply... Regulated

Comply with performance target and measure rules for SIPsEmployer

s.sch002 (1) A plan that provides for performance allowances in relation... Regulated

Notify employees of performance targets for share awardsTrader

s.sch002 (1) If a SIP provides for partnership shares, the following... Regulated

Ensure SIP rules prohibit forfeiture of partnership shares and set minimum sale considerationEmployer

s.sch002 (1) The plan must provide for qualifying employees to enter... Regulated

Set up partnership share agreements with employeesTrader

s.sch002 (1) The plan must provide for a partnership share agreement... Regulated

Set up partnership share agreement with salary deductionsEmployer

s.sch002 (1) The amount of partnership share money deducted from an... Regulated

Limit salary deductions for partnership sharesEmployer

s.sch002 (1) The plan may provide that the amount to be... Regulated

Keep minimum deduction in partnership share agreements at £10 or belowEmployer

s.sch002 (1) The plan must provide that the company may not... Regulated

Include prescribed benefit-impact notice in partnership share agreementsTrader

s.sch002 (1) The plan must provide that partnership share money deducted... Regulated

Include required rules in your Share Incentive Plan for partnership share moneyEmployer

s.sch002 (1) If the plan does not provide for an accumulation... Regulated

Ensure SIP rules for partnership shares without accumulation period comply with acquisition and surplus rulesEmployer

s.sch002 (1) The plan may provide for accumulation periods not exceeding... Regulated

Set up accumulation periods correctly in your Share Incentive PlanTrader

s.sch002 (1) This paragraph applies if the plan provides for one... Regulated

Set up share plan rules for accumulation periods and share pricingEmployer

s.sch002 (1) The plan may authorise the company to specify the... Regulated

Notify employees of share award limits in your Share Incentive PlanTrader

s.sch002 (1) The plan must provide that an employee may at... Regulated

Include employee stop/restart rights in partnership share agreementTrader

s.sch002 (1) The plan must provide that an employee may at... Regulated

Include employee withdrawal rights in partnership share agreementTrader

s.sch002 (1) The plan must provide that, where the plan is... Regulated

Pay partnership share money back to employees if the SIP loses approval or is terminatedEmployer

s.sch002 (1) The plan must provide that when partnership shares have... Regulated

Include employee share withdrawal rights in SIP rulesEmployer

s.sch002 If a SIP provides for matching shares it must meet... Regulated

Ensure matching shares in a SIP meet plan requirementsEmployer

s.sch002 (1) The plan must provide for the matching shares to... Regulated

Set matching shares on same terms as partnership sharesEmployer

s.sch002 (1) The partnership share agreement must specify— Regulated

Specify matching share ratio and change rules in partnership share agreementTrader

s.sch002 (1) The plan must provide that dividend shares are to... Regulated

Ensure SIP dividend shares match class and rights of original shares and cannot be forfeitedEmployer

s.sch002 (1) The plan must provide that the trustees must treat... Regulated

Ensure share plan treats participants fairly and acquires dividend shares on timeEmployer

s.sch002 (1) The purpose of the plan must be to provide,... Regulated

Ensure your share plan only gives shares, not cash alternativesEmployer

s.sch002 (1) The plan must provide for the establishment of a... Regulated

Ensure your Share Incentive Plan includes a UK-resident trustee body and compliant trust deedEmployer

s.sch002 The trust instrument must require the trustees to maintain records... Regulated

Ensure SIP trust deed requires trustees to keep records of other SIP participantsTrader

s.sch002 (1) The trust instrument must make the following provision regarding... Regulated

Ensure share plan trust deed requires trustees to issue award noticesTrustee

s.sch002 (1) The plan must make provision to ensure that, where... Regulated

Include PAYE obligation handling rules in your share planEmployer

s.sch002 (1) The plan must provide that every employee who— Regulated

Ensure SIP plan includes automatic eligibility and invitation for UK-resident employeesEmployer

s.sch002 (1) For a SIP to be a Schedule 2 SIP... Regulated

Notify HMRC to register your Share Incentive Plan (SIP)Trader

s.sch002 (1) This paragraph applies if notice is given in relation... Regulated

Submit annual SIP returns to HMRC and correct errors promptlyTrader

s.sch002 (1) A notice under paragraph 81A, and any information accompanying... Regulated

File ERS notices and returns electronicallyTrader

s.sch002 (1) This paragraph applies if a return under paragraph 81B,... Regulated

Submit accurate and timely employment-related securities returns to HMRCTrader

s.sch002 (1) This paragraph applies if HMRC decide— Regulated

Ensure Share Incentive Plan meets Schedule 2 requirements to avoid loss of tax status and penaltiesTrader

s.sch002 (1) This paragraph applies if HMRC decide— Regulated

Fix SIP defects and pay HMRC penalty within 90 daysTrader

s.sch002 (1) The plan may provide for the company to issue... Regulated

Issue plan termination notice and copy to trustees and participants without delayTrader

s.sch002 (1) An officer of Revenue and Customs may by notice... Regulated

Respond to HMRC information requests about your share incentive planAny Person

s.sch003 (1) The scheme must ensure that an individual is not... Regulated

Ensure only directors or employees participate in SAYE share schemeEmployer

s.sch003 An SAYE option scheme must meet the requirements of— paragraph... Regulated

Make sure your SAYE scheme meets the savings-arrangement requirementsEmployer

s.sch003 (1) The scheme must provide for shares acquired by the... Regulated

Ensure SAYE share options are paid only from approved savings arrangementEmployer

s.sch003 (1) The scheme must provide for a person’s contributions under... Regulated

Set up SAYE savings contributions within the £10 to £500 monthly limitsEmployer

s.sch003 (1) The price at which shares may be acquired by... Regulated

Set share option exercise price at least 80% of market value and state it at grantTrader

s.sch003 (1) The scheme must ensure that share options granted to... Regulated

Make share options non-transferable in your SAYE schemeOperator

s.sch003 (1) The scheme must ensure that share options granted under... Regulated

Ensure share options can only be exercised within the bonus windowTrader

s.sch003 The scheme must provide that, if a participant dies before... Regulated

Include post-death option exercise rules in your share schemeOperator

s.sch003 (1) The scheme must provide that, if a participant (“P”)... Regulated

Include leaver exercise rules in your share option schemeEmployer

s.sch003 Notice of scheme to be given to HMRC Regulated

Notify HMRC of your SAYE option scheme and submit a compliance declarationEmployer

s.sch003 Annual returns Regulated

File annual returns for SAYE share option scheme to HMRCEmployer

s.sch003 Notices and returns to be given electronically etc Regulated

Submit share scheme notices and returns electronically to HMRCEmployer

s.sch003 (1) This paragraph applies if a return under paragraph 40B,... Regulated

Submit accurate share scheme returns and correct errors promptlyEmployer

s.sch003 (1) This paragraph applies if HMRC decide— Regulated

Pay penalty if HMRC decides your SAYE scheme is non-compliant and seriousEmployer

s.sch003 (1) This paragraph applies if HMRC decide— Regulated

Fix your SAYE share scheme failings within 90 days or lose tax reliefEmployer

s.sch003 (1) An officer of Revenue and Customs may by notice... Regulated

Provide information to HMRC about SAYE schemes when askedAny Person

s.sch003 (1) The purpose of the scheme must be to provide,... Regulated

Ensure share option scheme provides only share options, not cash alternativesEmployer

s.sch003 (1) The scheme must provide that every person who meets... Regulated

Ensure SAYE scheme eligibility rules and no discouragement of eligible employeesEmployer

s.sch003 An SAYE option scheme must meet the requirements of— paragraph... Regulated

Ensure SAYE option scheme meets statutory requirementsEmployer

s.sch004 (1) The price at which shares may be acquired by... Regulated

Set share option exercise price at or above market valueEmployer

s.sch004 (1) The scheme must ensure that share options granted to... Regulated

Ensure share options are non-transferable in your scheme rulesEmployer

s.sch004 (1) This paragraph applies to a scheme that makes provision... Regulated

Ensure CSOP scheme rules for share option exchanges meet HMRC conditionsTrader

s.sch004 (1) For a CSOP scheme to be a Schedule 4... Regulated

Notify HMRC of your CSOP share scheme to get tax advantagesEmployer

s.sch004 (1) This paragraph applies if notice is given in relation... Regulated

Submit annual CSOP scheme returns to HMRC by 6 JulyEmployer

s.sch004 (1) A notice under paragraph 28A, and any information accompanying... Regulated

File your share scheme returns and notices electronicallyEmployer

s.sch004 (1) This paragraph applies if a return under paragraph 28B,... Regulated

Ensure returns to HMRC are accurate and filed correctlyAny Person

s.sch004 (1) This paragraph applies if HMRC decide— Regulated

Maintain CSOP scheme compliance to avoid HMRC penalty and loss of tax reliefEmployer

s.sch004 (1) This paragraph applies if HMRC decide— Regulated

Fix CSOP scheme non-compliance within 90 days or face penaltiesEmployer

s.sch004 (1) An officer of Revenue and Customs may by notice... Regulated

Provide information to HMRC when requested about CSOP schemesAny Person

s.sch004 (1) The purpose of the scheme must be to provide,... Regulated

Ensure CSOP scheme provides only share optionsEmployer

s.sch004 (1) The scheme must provide that an individual may not... Regulated

Include a £60,000 cap on share option grants in CSOP scheme rulesEmployer

s.sch004 (1) The scheme must ensure that an individual is not... Regulated

Only grant share options to full-time directors or qualifying employeesEmployer

s.sch004 (1) The scheme must ensure that an individual is not... Regulated

Exclude employees with a material interest in a close company from CSOP share optionsEmployer

s.sch005 (1) The option must take the form of a written... Regulated

Create a written share option agreement with required termsAny Person

s.sch005 The terms on which the option is granted— Regulated

Include non-transfer and post-death exercise limits in share option termsAny Person

s.sch005 (1) An officer of Revenue and Customs may by notice... Regulated

Provide information HMRC requests about EMI share optionsAny Person

s.sch005 (1) This paragraph applies in relation to a company whose... Regulated

File annual return of qualifying share options to HMRCTrader

s.sch005 (1) A return under paragraph 52, and any information accompanying... Regulated

Submit EMI share scheme returns electronicallyTrader

s.sch005 (1) This paragraph applies if a return under paragraph 52,... Regulated

Submit accurate employment-related securities returns and correct errors promptlyTrader

s.sch005 (1) The total value of shares in the relevant company... Regulated

Keep total value of unexercised EMI share options under £6 millionEmployer

s.sch007 (1) This paragraph has effect where, immediately before 6th April... Regulated

Keep CSOP share option scheme within £30,000 limit and market-value pricingEmployer

466 other schedules

s.001 Abbreviations and defined expressions

s.002 ... share incentive plans

s.007 Transitionals and savings

s.sch002 (A1) For the purposes of the SIP code a share...

s.sch002 In the SIP code the following expressions are defined or...

s.sch002 No conditions apart from those required or authorised by this...

s.sch002 (1) This paragraph applies if the plan provides for a...

s.sch002 (1) For the purposes of paragraph 15(2) “qualifying company” has...

s.sch002 (1) In the SIP code a “share incentive plan” (or...

s.sch002 (1) The requirements of the following paragraphs must be met...

s.sch002 Eligible shares must form part of the ordinary share capital...

s.sch002 (1) Eligible shares must be— (a) shares of a class...

s.sch002 (1) Eligible shares must be— (a) fully paid up, and...

s.sch002 (1) A SIP that provides for partnership shares may also...

s.sch002 (1) Eligible shares must not be subject to any restrictions...

s.sch002 Eligible shares may be shares carrying no voting rights or...

s.sch002 (1) Free or matching shares may be subject to provision...

s.sch002 (1) If the requirements of this paragraph are met, eligible...

s.sch002 (1) If a SIP provides for free shares, it must...

s.sch002 (1) The plan must require the company in respect of...

s.sch002 (1) A participant may direct the trustees to do any...

s.sch002 (1) A SIP established by a company that controls other...

s.sch002 (1) The requirements of this paragraph are those contained in...

s.sch002 (1) For the purposes of the SIP code an “award...

s.sch002 (1) A SIP must meet the plan requirements contained in—...

s.sch002 Paragraphs 36 and 37 (the holding period and related matters)...

s.sch002 (1) A SIP may provide that, where the company so...

s.sch002 (1) If a SIP makes the provision authorised by paragraph...

s.sch002 (1) The plan must provide that the total dividend reinvestment...

s.sch002 Paragraphs 36 and 37 (the holding period and related matters)...

s.sch002 (1) This paragraph applies where an amount is not reinvested...

s.sch002 (1) The plan must require any distributable cash dividends in...

s.sch002 (1) A SIP must meet the plan requirements contained in—...

s.sch002 (1) The trust instrument must require the trustees—

s.sch002 (1) This paragraph applies to a participant’s plan shares that...

s.sch002 (1) The trust instrument must require the trustees to pay...

s.sch002 The trust instrument may provide that the trustees have power...

s.sch002 (1) The trustees may dispose of some of the rights...

s.sch002 (1) The trust instrument must provide that, where there is...

s.sch002 (1) The trust instrument must require the trustees to maintain...

s.sch002 (1) This paragraph applies if the company fails to give...

s.sch002 (1) This paragraph applies if notice is given in relation...

s.sch002 (1) An enquiry under paragraph 81F(2), (3) or (5) is...

s.sch002 (1) This paragraph applies if the company is liable for...

s.sch002 (A1) The company may appeal against a decision of HMRC...

s.sch002 (1) A SIP ceases to be a Schedule 2 SIP...

s.sch002 (1) In this Part of this Schedule a “company reconstruction”...

s.sch002 (1) In the SIP code references to a participant’s plan...

s.sch002 (1) This paragraph applies for the purposes of the SIP...

s.sch002 (1) The requirement of this paragraph is that—

s.sch002 (1) This paragraph applies if the company has issued a...

s.sch002 (1) This paragraph applies for the purposes of the provisions...

s.sch002 (1) For the purposes of the SIP code the “market...

s.sch002 (1) For the purposes of the SIP code one company...

s.sch002 (1) This paragraph explains what is meant, for the purposes...

s.sch002 (1) For the purposes of the SIP code plan shares...

s.sch002 (1) In the SIP code, in relation to a SIP...

s.sch002 (1) In the SIP code— “articles of association”, in relation...

s.sch003 (A1) For the purposes of the SAYE code an SAYE...

s.sch003 (1) The scheme must ensure that an individual is not...

s.sch003 (1) In paragraph 11 (the “no material interest” requirement) references...

s.sch003 (1) For the purposes of paragraph 12 (meaning of “material...

s.sch003 (1) In paragraph 11(2) (the “no material interest” requirement) “associate”,...

s.sch003 (1) This paragraph applies for the purposes of paragraph 14(1)(c)...

s.sch003 (1) An SAYE option scheme must meet the requirements of—...

s.sch003 Eligible shares must form part of the ordinary share capital...

s.sch003 (1) Eligible shares must be— (a) shares of a class...

s.sch003 (1) In the SAYE code an “SAYE option scheme” means...

s.sch003 Eligible shares must be— (a) fully paid up, and

s.sch003 (1) Eligible shares must not be subject to any restrictions...

s.sch003 (1) The majority of the issued shares of the same...

s.sch003 (1) For the purposes of this Schedule repayments under a...

s.sch003 (1) An SAYE option scheme must meet the requirements of—...

s.sch003 (1) An SAYE option scheme established by a company that...

s.sch003 (1) The scheme must specify the age that is to...

s.sch003 (1) The scheme must provide that, if a participant (“P”)...

s.sch003 (1) This paragraph applies for the purposes of paragraph 34...

s.sch003 The scheme may provide that if at the bonus date...

s.sch003 (1) The scheme may provide that share options relating to...

s.sch003 (1) An SAYE option scheme may provide that if—

s.sch003 (1) This paragraph applies to a scheme that makes provision...

s.sch003 An SAYE option scheme must meet the requirements of— paragraph...

s.sch003 (1) This paragraph applies if the scheme organiser fails to...

s.sch003 Enquiries

s.sch003 (1) An enquiry under paragraph 40F(2), (3) or (5) is...

s.sch003 Assessment of penalties

s.sch003 Appeals

s.sch003 (1) This paragraph applies for the purposes of the provisions...

s.sch003 (1) For the purposes of the SAYE code, except in...

s.sch003 (1) For the purposes of the SAYE code a “non-UK...

s.sch003 (1) In the SAYE code— “ certified SAYE savings arrangement...

s.sch003 In the SAYE code the following expressions are defined or...

s.sch003 (1) The requirements of this paragraph are—

s.sch003 (1) The requirement of this paragraph is that, if the...

s.sch004 (A1) For the purposes of the CSOP code a CSOP...

s.sch004 (1) In paragraph 9 (the “no material interest” requirement) references...

s.sch004 (1) For the purposes of paragraph 10 (meaning of “material...

s.sch004 (1) In paragraph 9(2) (the “no material interest” requirement) “associate”,...

s.sch004 (1) This paragraph applies for the purposes of paragraph 12(1)(c)...

s.sch004 (1) A CSOP scheme must meet the requirements of— paragraph...

s.sch004 Eligible shares must form part of the ordinary share capital...

s.sch004 (1) Eligible shares must be — (a) shares of a...

s.sch004 Eligible shares must be— (a) fully paid up, and

s.sch004 (1) Eligible shares must not be subject to any restrictions...

s.sch004 (1) In the CSOP code a “CSOP scheme” means (in...

s.sch004 (1) The majority of the issued shares of the same...

s.sch004 (1) A CSOP scheme must meet the requirements of— paragraph...

s.sch004 (1) The following terms of a share option which is...

s.sch004 (1) The scheme may provide that an individual may exercise...

s.sch004 (1) The scheme may provide that, if a participant dies...

s.sch004 (1) The scheme may provide that share options relating to...

s.sch004 (1) A CSOP scheme may provide that if—

s.sch004 (1) This paragraph applies if the scheme organiser fails to...

s.sch004 (1) This paragraph applies if notice is given in relation...

s.sch004 (1) An enquiry under paragraph 28F(2), (3) or (5) is...

s.sch004 (1) This paragraph applies if the scheme organiser is liable...

s.sch004 (A1) The scheme organiser may appeal against a decision of...

s.sch004 (1) A CSOP scheme established by a company that controls...

s.sch004 (1) This paragraph applies for the purposes of the provisions...

s.sch004 (1) For the purposes of the CSOP code one company...

s.sch004 A retirement age specified in a CSOP scheme—

s.sch004 (1) For the purposes of the CSOP code a “non-UK...

s.sch004 (1) In the CSOP code— “company” means a body corporate;...

s.sch004 In the CSOP code the following expressions are defined or...

s.sch004 A CSOP scheme must meet the requirements of— paragraph 5...

s.sch004 A CSOP scheme must meet the requirements of— paragraph 8...

s.sch005 Enterprise management incentives

s.sch005 (1) This Schedule makes provision for establishing what is a...

s.sch005 (1) A company that has one or more subsidiaries is...

s.sch005 (1) A company (“the subsidiary”) is a qualifying subsidiary of...

s.sch005 (1) A company is not a qualifying company if it...

s.sch005 (1) A company (“the subsidiary”) is a qualifying 90% subsidiary...

s.sch005 (1) The gross assets requirement in the case of a...

s.sch005 (1) The number of employees requirement in the case of...

s.sch005 (1) The trading activities requirement in the case of a...

s.sch005 (1) The UK permanent establishment requirement is met if condition...

s.sch005 (1) A trade is a qualifying trade if—

s.sch005 The following are excluded activities— (a) dealing in land, in...

s.sch005 (1) This paragraph supplements paragraph 16(b). (2) A trade of...

s.sch005 (1) This paragraph supplements paragraph 16(d) so far as it...

s.sch005 (1) This paragraph supplements paragraph 16(e) (receipt of royalties or...

s.sch005 In the EMI code, in relation to a share option—...

s.sch005 (1) This paragraph supplements paragraph 16(g). (2) “Property development” means...

s.sch005 In paragraph 16(ia) “ shipbuilding ” has the same meaning...

s.sch005 (1) This paragraph supplements paragraph 16(ib). (2) “ Coal ”...

s.sch005 In paragraph 16(ic) “ steel ” means any of the...

s.sch005 (1) This paragraph supplements paragraph 16(j). (2) A “comparable establishment”...

s.sch005 (1) This paragraph supplements paragraph 16(k). (2) “Nursing home” means...

s.sch005 (1) This paragraph applies where a company (“the service provider”)...

s.sch005 An individual is an “eligible employee” in relation to the...

s.sch005 To be an eligible employee in relation to the relevant...

s.sch005 (1) For an individual (“the employee”) to be an eligible...

s.sch005 (1) In paragraph 26 “working time” means—

s.sch005 (1) An individual is not an eligible employee in relation...

s.sch005 (1) In paragraph 28 (the “no material interest” requirement) references...

s.sch005 A share option is not a qualifying option unless the...

s.sch005 (1) This paragraph applies for the purposes of paragraph 29...

s.sch005 (1) In paragraph 28(2) (the “no material interest” requirement) “associate”,...

s.sch005 (1) This paragraph applies for the purposes of paragraph 31(1)(c)...

s.sch005 A share option is not a qualifying option unless the...

s.sch005 (1) The option must confer a right to acquire shares...

s.sch005 (1) The option must be capable of being exercised within...

s.sch005 (1) This Part applies in connection with company reorganisations.

s.sch005 To be a qualifying option a share option must be...

s.sch005 (1) For the purposes of the EMI code there is...

s.sch005 (1) This paragraph applies if both of the following conditions...

s.sch005 (1) To qualify as a replacement option the new option...

s.sch005 (1) For the new option to qualify as a replacement...

s.sch005 (1) For a share option to be a qualifying option,...

s.sch005 (1) An officer of Revenue and Customs may amend a...

s.sch005 (1) This paragraph applies where notice of a share option...

s.sch005 (1) An enquiry under paragraph 46(2) is completed when an...

s.sch005 (1) An application may be made to the tribunal under...

s.sch005 (1) If an officer of Revenue and Customs does not...

s.sch005 (1) An employee may not hold unexercised qualifying options which—...

s.sch005 (1) The employer company may appeal against a decision of...

s.sch005 (1) For the purposes of this Part and Part 7...

s.sch005 (1) The Treasury may by order amend the EMI code—...

s.sch005 (1) For the purposes of the EMI code the “market...

s.sch005 (1) This paragraph applies to the determination of the market...

s.sch005 (1) The employer company may appeal against any determination by...

s.sch005 A company is liable for a penalty of £500 if...

s.sch005 (1) This paragraph applies if a company fails to give...

s.sch005 (1) This paragraph applies if a company is liable for...

s.sch005 (1) A company may appeal against a decision of HMRC...

s.sch005 Meaning of “specified Northern Ireland company”

s.sch005 In the EMI code— “arrangements” includes any scheme, agreement or...

s.sch005 In the EMI code the following expressions are defined or...

s.sch005 (1) Sub-paragraph (2) applies if an employee (“E”) has already...

s.sch005 A “qualifying company” is a company in relation to which...

s.sch005 (1) The independence requirement consists of two conditions.

s.sch006 The Income and Corporation Taxes Act 1988 (c. 1) is...

s.sch006 In section 824(4A) (repayment supplement: individuals and others) for “section...

s.sch006 In section 830 (territorial sea and designated areas) omit subsection...

s.sch006 In section 831(3) (interpretation of ICTA) before the entry relating...

s.sch006 Omit Schedules 6 and 6A (taxation of directors and others:...

s.sch006 Omit Schedules 7 and 7A (taxation of benefit of loans)....

s.sch006 (1) Amend Schedule 9 (approved share option schemes and profit...

s.sch006 (1) Amend Schedule 10 (further provisions relating to profit sharing...

s.sch006 Omit Schedule 11 (payments and other benefits in connection with...

s.sch006 Omit Schedule 11A (removal benefits and expenses).

s.sch006 Omit Schedule 12 (foreign earnings).

s.sch006 Omit Schedule 12AA (mileage allowances).

s.sch006 Omit Schedule 12A (ordinary commuting and private travel).

s.sch006 In Schedule 14 (modification of section 266 in certain cases),...

s.sch006 (1) Section 58 of the Finance Act 1969 (disclosure of...

s.sch006 The Taxes Management Act 1970 is amended as follows.

s.sch006 In section 7(4) and (5) (notice of liability to income...

s.sch006 (1) Amend section 9 (returns to include self-assessment) as follows....

s.sch006 (1) Amend section 15 (return of employee’s emoluments etc.) as...

s.sch006 For section 16A substitute— Agency workers (1) This section applies where— (a) any services which an...

s.sch006 In section 42(3) (procedure for making claims etc.) for “section...

s.sch006 In section 59A (payments on account of income tax)—

s.sch006 (1) Amend section 59B (payment of income tax and capital...

s.sch006 In section 62(1A)(a) (priority of claim for tax)—

s.sch006 In section 63(3)(a) (recovery of tax in Scotland) for “section...

s.sch006 In section 64(1A)(a) (priority of claim for tax in Scotland)—...

s.sch006 (1) Amend section 70 (evidence) as follows.

s.sch006 In section 91(3)(c) (effect on interest of reliefs) for “section...

s.sch006 (1) Amend the Table in section 98 (special returns, etc.)...

s.sch006 In section 98A(1) (special penalties in the case of certain...

s.sch006 In section 118 (interpretation) after the entry relating to “inspector”...

s.sch006 Omit sections 131 to 134 (miscellaneous provisions relating to the...

s.sch006 In section 119(4) (construction of the Act) after “1992 Act”...

s.sch006 In paragraph 4(1A) of Schedule 1A (claims etc. not included...

s.sch006 In Schedule 3A (electronic lodgement of tax returns etc.) in...

s.sch006 In Schedule 1 to the Interpretation Act 1978 (words and...

s.sch006 In section 73B of the Education (Scotland) Act 1980 (grants...

s.sch006 Omit sections 135 to 137 (provisions relating to gains by...

s.sch006 The Inheritance Tax Act 1984 is amended as follows.

s.sch006 (1) Amend the following provisions as provided in sub-paragraph (2)—...

s.sch006 In section 14(1) (waiver of remuneration), for “would be assessable...

s.sch006 In paragraph 1(1) of Schedule 3 to the Bankruptcy (Scotland)...

s.sch006 In paragraph 1 of Schedule 6 to the Insolvency Act...

s.sch006 (1) Section 73 of the Finance Act 1988 (consideration for...

s.sch006 The Finance Act 1989 is amended as follows.

s.sch006 For section 43 substitute— Schedule D: computation (1) In calculating profits or gains of a trade to...

s.sch006 For section 44 substitute— Investment and insurance companies: computation (1) In calculating the profits of an investment company for...

s.sch006 In section 53(2)(f) (amendments consequential on the substitution of a...

s.sch006 (1) Amend section 138 (share acquisitions by directors and employees)...

s.sch006 (1) Amend section 69 (chargeable events in relation to employee...

s.sch006 In section 178(2) (setting of rates of interest)—

s.sch006 (1) Amend Schedule 5 (employee share ownership trusts) as follows....

s.sch006 In paragraph 1 of Schedule 4 to the Insolvency (Northern...

s.sch006 The Finance Act 1990 is amended as follows.

s.sch006 (1) Amend paragraph 4 of Schedule 14 (amendments of sections...

s.sch006 (1) Amend section 38 of the Finance Act 1991 (employee...

s.sch006 The Social Security Contributions and Benefits Act 1992 is amended...

s.sch006 Omit section 140 (further interpretation of sections 135 to 139)....

s.sch006 In section 1 (outline of contributory system), in subsection (2)(bb)...

s.sch006 In section 2 (categories of earners), in subsection (1)(a) for...

s.sch006 (1) Amend section 4 (payments treated as remuneration and earnings)...

s.sch006 In section 7(1)(b) (meaning of “secondary contributor”) for “emoluments” in...

s.sch006 (1) Amend section 10 (Class 1A National Insurance contributions: benefits...

s.sch006 (1) Amend section 10ZA (liability of third party provider of...

s.sch006 (1) Amend section 10ZB (non-cash vouchers provided by third parties)...

s.sch006 (1) Amend section 10A (Class 1B National Insurance contributions) as...

s.sch006 (1) Amend section 122(1) (interpretation of Parts 1 to 6...

s.sch006 In section 126(5)(a)(ii) (trade disputes) for “emoluments in pursuance of...

s.sch006 Omit sections 140A to 140H (further provisions relating to share...

s.sch006 (1) Amend section 150(2) (interpretation of Part 10) as follows....

s.sch006 In section 163(1) (interpretation of Part 11), in paragraph (a)...

s.sch006 In section 171(1) (interpretation of Part 12), in paragraph (a)...

s.sch006 In section 171ZJ(2)(a) (Part 12ZA: supplementary) for “emoluments chargeable to...

s.sch006 In section 171ZS(2)(a) (Part 12ZB: supplementary) for “emoluments chargeable to...

s.sch006 In Schedule 1 (supplementary provisions relating to contributions of Classes...

s.sch006 The Social Security Administration Act 1992 is amended as follows....

s.sch006 (1) Amend section 139(11) (definitions used in provisions relating to...

s.sch006 (1) Amend section 159B(6) (effect of alterations affecting state pension...

s.sch006 (1) Amend section 162(5) (destination of national insurance contributions) as...

s.sch006 Omit sections 141 to 144 (vouchers and credit-tokens).

s.sch006 The Social Security Contributions and Benefits (Northern Ireland) Act 1992...