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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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The benefits code: employee with more than one employment: deciding whether each employment has earnings of less than £8,500 a year

Section 220 ITEPA 2003

This section only applies to 2015/16 and earlier.

An employee may have more than one employment either with the same employer or with different employers. When working out whether an employment has earnings of less than £8,500 a year (EIM20101) there are special rules for adding together the earnings from those employments.

Use the following table to decide whether you should add the earnings together.

Situation Action
   
More than one employment with the same employer Add together all the earnings from all the employments
More than one employment but at least one is with a different employer Add together all the earnings from all employers under the same control

“Control” has the meaning given to it by Section 840 ICTA 1988 (EIM20213).

The full benefits code (EIM20006) will apply to each employment included in the calculation if the total amount shown by the calculation is not less than £8,500 a year.