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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Employment income: exemption for suggestion scheme awards: two or more awards for same suggestion on same occasion

Section 322(2) ITEPA 2003Section 322(2) ITEPA 2003 provides a rule for deciding how the exempt amount relating to a financial benefit award (see

EIM06630) is to be apportioned if an employer makes two or more awards for the same suggestion on the same occasion. This could happen, for example, if a suggestion is submitted jointly by two or more employees.

The rule is that the exempt amount, called the suggestion maximum, is to be apportioned between the recipients in the same proportion as their individual awards bear to the total sum awarded. See example EIM06641 and example EIM06642.

In cases where the employer makes two or more awards for the same suggestion on different occasions, see also EIM06650.