Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 323C — Power to amend sections 323A and 323B
Power to amend sections 323A and 323B 323C 1 The Treasury may by regulations amend section 323A so as to alter the conditions which must be met for the exemption conferred by section 323A(1) to…
Section 324 — Small gifts from third parties
Small gifts from third parties 324 1 No liability to income tax arises in respect of a gift provided for an employee or a member of the employee’s family or household if conditions A to E are met. 2…
Section 325 — Overseas medical treatment
Overseas medical treatment 325 1 No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of— a providing an employee with…
Section 325A — Health and employment insurance payments
Health and employment insurance payments 325A 1 No liability to income tax in respect of employment income arises on any payment if or to the extent that— a were the payment an annual payment falling…
Section 326 — Expenses incidental to transfer of a kind not normally met by transferor
Expenses incidental to transfer of a kind not normally met by transferor 326 1 No liability to income tax arises by virtue of the payment or reimbursement of expenses which— a are incidental to, and…
Section 326A — Fees relating to monitoring schemes relating to vulnerable persons
Fees relating to monitoring schemes relating to vulnerable persons 326A 1 No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of — a an application to join…
Section 326B — Advice relating to proposed employee shareholder agreements
Advice relating to proposed employee shareholder agreements 326B 1 No liability to income tax arises by virtue of— a the provision of relevant advice by a relevant independent adviser, or b the…
Section 327 — Deductions from earnings: general
Deductions from earnings: general 327 1 This Part provides for deductions that are allowed from the taxable earnings from an employment in a tax year in calculating the net taxable earnings from the…
Section 328 — The income from which deductions may be made
The income from which deductions may be made 328 1 The general rule is that deductions under this Part are allowed— a from any earnings from the employment in question, and b not from earnings from…
Section 329 — Deductions from earnings not to exceed earnings
Deductions from earnings not to exceed earnings 329 1 The amount of a deduction allowed under this Part may not exceed the earnings from which it is deductible. 1A If the earnings from which a…
Section 330 — Prevention of double deductions
Prevention of double deductions 330 1 A deduction from earnings under this Part is not allowed more than once in respect of the same costs or expenses. 2 If apart from this subsection— a a deduction…
Section 331 — Order for making deductions
Order for making deductions 331 1 This Part needs to be read with section 25(1) to (3) of ITA 2007 (general rule that deductions are to be allowed in the order resulting in the greatest reduction of…
Section 332 — Meaning of “the deductibility provisions”
Meaning of “the deductibility provisions” 332 For the purposes of this Part, “ the deductibility provisions ” means the following provisions (which refer to amounts or expenses that would be…
Section 333 — Scope of this Chapter: expenses paid by the employee
Scope of this Chapter: expenses paid by the employee 333 1 A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter only if the amount— a is paid…
Section 334 — Effect of reimbursement etc.
Effect of reimbursement etc. 334 1 For the purposes of this Chapter, a person may be regarded as paying an amount despite— a its reimbursement, or b any other payment from another person in respect…
Section 335 — Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance”
Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance” 335 1 The availability of certain deductions under this Chapter depends on whether the…
Section 336 — Deductions for expenses: the general rule
Deductions for expenses: the general rule 336 1 The general rule is that a deduction from earnings is allowed for an amount if— a the employee is obliged to incur and pay it as holder of the…
Section 337 — Travel in performance of duties
Travel in performance of duties 337 1 A deduction from earnings is allowed for travel expenses if— a the employee is obliged to incur and pay them as holder of the employment, and b the expenses are…
Section 338 — Travel for necessary attendance
Travel for necessary attendance 338 1 A deduction from earnings is allowed for travel expenses if— a the employee is obliged to incur and pay them as holder of the employment, and b the expenses are…
Section 339 — Meaning of “workplace” and “permanent workplace”
Meaning of “workplace” and “permanent workplace” 339 1 In this Part “ workplace ”, in relation to an employment, means a place at which the employee’s attendance is necessary in the performance of…
Section 339A — Travel for necessary attendance: employment intermediaries
Travel for necessary attendance: employment intermediaries 339A 1 This section applies where an individual (“the worker”)— a personally provides services (which are not excluded services) to another…
Section 340 — Travel between group employments
Travel between group employments 340 1 A deduction from earnings from an employment is allowed for travel expenses if conditions A to D are met. 2 Condition A is that the employee is obliged to incur…
Section 340A — Travel between linked employments
Travel between linked employments 340A 1 A deduction from earnings from an employment is allowed for travel expenses if conditions A to E are met. 2 Condition A is that the employee is obliged to…
Section 341 — Travel at start or finish of overseas employment
Travel at start or finish of overseas employment 341 1 A deduction from earnings from an employment is allowed for starting travel expenses and finishing travel expenses if conditions A to C are met.…
Section 342 — Travel between employments where duties performed abroad
Travel between employments where duties performed abroad 342 1 A deduction from earnings from an employment is allowed for travel expenses incurred by the employee if conditions A to F are met. 2…
Section 343 — Deduction for professional membership fees
Deduction for professional membership fees 343 1 A deduction from earnings from an employment is allowed for an amount paid in respect of a professional fee if— a the duties of the employment involve…
Section 344 — Deduction for annual subscriptions
Deduction for annual subscriptions 344 1 A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription if— a it is paid to a body of persons approved…
Section 345 — Decisions of an officer of Revenue and Customs under section 344
Decisions of an officer of Revenue and Customs under section 344 345 1 An officer of Revenue and Customs may by notice to the body in question— a withdraw an approval given under section 344, and b…
Section 346 — Deduction for employee liabilities and expenses
Deduction for employee liabilities and expenses 346 1 A deduction from earnings from an employment is allowed for any or all of the following— A. Payment in or towards the discharge of a liability…
Section 347 — Payments made after leaving the employment
Payments made after leaving the employment 347 1 A deduction for a payment is not allowed under section 346 if— a the employee has ceased to hold the employment, and b the payment is made after the…
Section 348 — Liabilities related to the employment
Liabilities related to the employment 348 For the purposes of this Chapter each of the following kinds of liability is related to the employment— A. Liability imposed upon the employee because he did…
Section 349 — Meaning of “qualifying insurance contract”
Meaning of “qualifying insurance contract” 349 1 In section 346 “ qualifying insurance contract ” means a contract of insurance which meets conditions A, B, C and D. 2 Condition A is that, so far as…
Section 350 — Connected contracts
Connected contracts 350 1 An insurance contract is connected with another contract for the purposes of section 349 if conditions E and F are met— a at the time when both contracts are first in force,…
Section 351 — Expenses of ministers of religion
Expenses of ministers of religion 351 1 A deduction is allowed from any earnings from any employment as a minister of a religious denomination for amounts incurred by the minister wholly, exclusively…
Section 352 — Limited deduction for agency fees paid by entertainers
Limited deduction for agency fees paid by entertainers 352 1 A deduction is allowed from earnings from an employment as an entertainer for agency fees (and any value added tax on them) if the fees…
Section 353 — Deductions from earnings charged on remittance
Deductions from earnings charged on remittance 353 1 A deduction is allowed from earnings charged on remittance for expenses within subsection (2) if the condition in subsection (3) is met. 2 The…
Section 354 — Disallowance of expenses relating to earnings taxed on different basis or untaxed
Disallowance of expenses relating to earnings taxed on different basis or untaxed 354 1 If the earnings from an employment for a tax year include both earnings charged on receipt and other earnings…
Section 355 — Deductions for corresponding payments by qualifying new resident employees with foreign employers
Deductions for corresponding payments by qualifying new resident employees with foreign employers 355 1 An employee may make a claim to the Commissioners for Her Majesty’s Revenue and Customs under…
Section 356 — Disallowance of business entertainment and gifts expenses
Disallowance of business entertainment and gifts expenses 356 1 No deduction from earnings is allowed under this Part for expenses incurred in providing entertainment or a gift in connection with the…
Section 357 — Business entertainment and gifts: exception where employer’s expenses disallowed
Business entertainment and gifts: exception where employer’s expenses disallowed 357 1 The prohibition in section 356 on deducting expenses does not apply if— a the earnings include an amount in…
Section 358 — Business entertainment and gifts: other exceptions
Business entertainment and gifts: other exceptions 358 1 The prohibition in section 356 on deducting expenses does not apply if the expenses are incurred in providing entertainment or gifts for the…
Section 359 — Disallowance of travel expenses: mileage allowances and reliefs
Disallowance of travel expenses: mileage allowances and reliefs 359 1 No deduction may be made under the travel deductions provisions in respect of travel expenses incurred in connection with the use…
Section 360 — Disallowance of certain accommodation expenses of MPs and other representatives
Disallowance of certain accommodation expenses of MPs and other representatives 360 1 No deduction from earnings is allowed under this Chapter or section 373 ( non-resident or qualifying new resident…
Section 360A — Social security contributions
Social security contributions 360A 1 No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of SSCBA 1992 or Part 1 of SSCB( NI )A 1992. 2 But…
Section 360B — Additional household expenses
Additional household expenses 360B 1 No deduction from earnings is allowed under this Chapter for additional household expenses which the employee incurs in the performance of the duties of the…
Section 361 — Scope of this Chapter: cost of benefits deductible as if paid by employee
Scope of this Chapter: cost of benefits deductible as if paid by employee 361 A deduction from a person’s earnings is allowed under the following provisions of this Chapter where— a the earnings…
Section 362 — Deductions where non-cash voucher provided
Deductions where non-cash voucher provided 362 1 A deduction from earnings is allowed if— a the earnings include an amount treated as earnings under section 87(1) or 87A(1) (amount in respect of…
Section 363 — Deductions where credit-token provided
Deductions where credit-token provided 363 1 A deduction from earnings is allowed if— a the earnings include an amount treated as earnings under section 94(1) or 94A(1) (amount in respect of benefit…
Section 364 — Deductions where living accommodation provided
Deductions where living accommodation provided 364 1 A deduction from earnings is allowed if— a the earnings include an amount treated as earnings under Chapter 5 of Part 3 (taxable benefits: living…
Section 365 — Deductions where certain employment-related benefits provided
Deductions where certain employment-related benefits provided 365 1 A deduction from earnings is allowed if— a the earnings include an amount treated as earnings under Chapter 10 of Part 3 (taxable…