Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

The benefits code: expenses payments of employees with earnings taxable on remittance

Sections 22 and 26 ITEPA 2003

Where the earnings of a director or employee (except for 2015/16 and earlier one in an excluded employment (EIM20007)), are chargeable on remittance, include expenses payments in the United Kingdom as chargeable earnings as well as those remitted to the UnitedKingdom.