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HMRC internal manual

Employment Income Manual

Non-approved schemes: year to which the income belongs

Section 386(1)-(2) and section 394(1)-(3) ITEPA 2003

Income within Section 386 ITEPA 2003 is income of the tax year in which the employer’s contribution is paid (see example EIM15437).

Income within Section 394 ITEPA 2003 is income of the tax year in which the benefit is received (see EIM15420 and example EIM15435).