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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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The benefits code: expenses payments chargeable by virtue of Section 70 ITEPA 2003

Sections 70(1) and 72(1) ITEPA 2003

The expenses payments made to directors and employees (except for 2015/16 and earlier those in an excluded employment (EIM20007)), which are chargeable by virtue of Sections 70(1) and 72(1) ITEPA 2003 include:

  • payments made to the employee to meet particular expenses to be incurred
  • the reimbursement of expenses met from the employee’s own pocket
  • allowances related to specific expenses such as payments in excess of the approved mileage allowance payments calculated as a rate per mile (EIM31200)
  • advance payments for expenses to be incurred.