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HMRC internal manual

Employment Income Manual

Employment income: exemption for suggestion scheme awards: employee making more than one successful suggestion

Section 321 ITEPA 2003

The rules in Section 321 ITEPA 2003 apply to each suggestion separately. So the permitted maximum for a later suggestion is not reduced if the employee has previously received an exempt award for a different suggestion. The permitted maximum is arrived at in accordance with EIM06620 (encouragement awards) or EIM06630 (financial benefit awards) irrespective of any award made for an earlier suggestion.