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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Non-approved schemes: receipts excluded from charge: prior employee contributions

A lump sum otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401) is not chargeable, or only partly chargeable, if it is attributable wholly, or partly, to the employee’s own contributions to the scheme (see EIM15414 and example EIM15438).