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HMRC internal manual

Business Income Manual

Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: introduction

S38, S39 Income Tax (Trading and Other Income) Act 2005, S1290, S1291 Corporation Tax Act 2009

The employee benefit contribution legislation applies to deductions which would otherwise be allowed in computing an employer’s taxable profits for a period ending on or after 27 November 2002, in respect of ‘employee benefit contributions’ made by employers on or after 27 November 2002.

Although this guidance is written in terms of contributions to EBTs it also applies to employers’ contributions to all employee benefit schemes for the benefit of employees of the employer.