Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: meaning of net amount of the earnings
Section 315 ITEPA 2003
- ordinary contributions to an approved superannuation fund
- capital allowances
- retirement annuity payments
- deductions allowed from taxable earnings under Part 5 ITEPA 2003 (EIM31620 onwards) or mileage allowance relief available under section 232 ITEPA 2003.
EIM21723 sets out how to deal with back-pay and when to include earnings from any employment with an associated company.
Examples showing how to calculate the ‘net amount of the earnings’ are listed at EIM21724.