The benefits code: expense payments to and benefits provided for a director or employee whose earnings are taxable on remittance
Sections 22 and 26 ITEPA 2003
The earnings of a director or employee (except for 2015/16 and earlier in an excluded employment (EIM20007)), who is chargeable on remittances to the United Kingdom under either Section 22 or Section 26 ITEPA 2003 include
- expenses payments remitted to the United Kingdom
- expenses paid in the United Kingdom
- benefits provided or enjoyed in the United Kingdom (for example, a motorbike available for use in the United Kingdom).
As regards how to calculate the earnings of an employee chargeable under Section 22 or Section 26 for the purposes of seeing whether or not the employment is an excluded employment see EIM20101.