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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Particular benefits: examination awards and grants

Examination awards paid by employers to directors or employees, except for 2015/16 and earlier those in an excluded employment (see EIM20007), are chargeable as benefits under Section 201 ITEPA 2003 and should be reported on forms P11D (see EIM01100).