Section 19 — Income Tax (Earnings and Pensions) Act 2003: Receipt of non-money earnings

Receipt of non-money earnings 19 1 General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.

2 If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings are to be treated as received in that year— section 81 (taxable benefits: cash vouchers), section 94 or 94A (taxable benefits: credit-tokens), Chapter 5 of Part 3 (taxable benefits: living accommodation), Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits), Chapter 7 of Part 3 (taxable benefits: loans), ... ... Chapter 10 of Part 3 (taxable benefits: residual liability to charge), section 222 (payments treated as earnings: payments on account of tax where deduction not possible), section 223 (payments treated as earnings: payments on account of director’s tax). section 226A (amount treated as earnings: employee shareholder shares). , 3 If an amount is treated as earnings under section 87 or 87A (taxable benefits: non-cash vouchers), the earnings are to be treated as received in the tax year mentioned in section 88.

4 If subsection (2) or (3) does not apply, the earnings are to be treated as received at the time when the benefit is provided.