Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 366 — Scope of this Chapter: amounts fixed by Treasury
Scope of this Chapter: amounts fixed by Treasury 366 A deduction from an employee’s earnings for an amount is allowed under this Chapter where the amount has been fixed by the Treasury by reference…
Section 367 — Fixed sum deductions for repairing and maintaining work equipment
Fixed sum deductions for repairing and maintaining work equipment 367 1 A deduction is allowed for the sum, if any, fixed by the Treasury as in their opinion representing the average annual expenses…
Section 368 — Fixed sum deductions from earnings payable out of public revenue
Fixed sum deductions from earnings payable out of public revenue 368 1 A deduction is allowed from earnings payable out of the public revenue for the employee’s fixed sum expenses in respect of the…
Section 369 — Scope of this Chapter: earnings representing benefits or reimbursed expenses
Scope of this Chapter: earnings representing benefits or reimbursed expenses 369 1 A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter where…
Section 370 — Travel costs and expenses where duties performed abroad: employee’s travel
Travel costs and expenses where duties performed abroad: employee’s travel 370 1 A deduction is allowed from earnings which are relevant taxable earnings if— a the earnings include an amount in…
Section 371 — Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel
Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel 371 1 A deduction is allowed from earnings which are relevant taxable earnings if— a the…
Section 372 — Where seafarers' duties are performed
Where seafarers' duties are performed 372 For the purposes of— a section 370 (employee’s travel costs and expenses where duties performed abroad), and b section 371 (visiting spouse’s , civil…
Section 373 — Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK
Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK 373 1 This section applies if a person (“ the employee ”) who is non-UK resident or a…
Section 374 — Non-resident or qualifying new resident employee’s spouse’s , civil partner's or child’s travel costs and expenses where duties performed in UK
Non-resident or qualifying new resident employee’s spouse’s , civil partner's or child’s travel costs and expenses where duties performed in UK 374 1 This section applies if a person (“ the employee…
Section 375 — Meaning of “qualifying arrival date”
Meaning of “qualifying arrival date” 375 1 For the purposes of sections 373(3) and 374(3), a date is a qualifying arrival date in relation to a person if— a it is a date on which the person arrives…
Section 376 — Foreign accommodation and subsistence costs and expenses (overseas employments)
Foreign accommodation and subsistence costs and expenses (overseas employments) 376 1 A deduction from earnings from an employment is allowed if— a the duties of the employment are performed wholly…
Section 377 — Costs and expenses in respect of personal security assets and services
Costs and expenses in respect of personal security assets and services 377 1 This section applies if— a there is a special threat to an employee’s personal physical security which arises wholly or…
Section 378 — Deduction from seafarers' earnings: eligibility
Deduction from seafarers' earnings: eligibility 378 1 A deduction is allowed from earnings from an employment as a seafarer if— a the earnings are relevant general earnings , b the duties of the…
Section 379 — Calculating the deduction
Calculating the deduction 379 1 The deduction under section 378— a is allowed from the amount of the earnings from the employment attributable to the eligible period, and b is equal to that amount. 2…
Section 380 — Limit on deduction where UK duties etc. make amount unreasonable
Limit on deduction where UK duties etc. make amount unreasonable 380 1 If— a section 378 (deduction from seafarers' earnings: eligibility) applies to earnings for a tax year, and b in the tax year…
Section 381 — Taking account of other deductions
Taking account of other deductions 381 For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under— a…
Section 382 — Duties on board ship
Duties on board ship 382 1 Duties which a person performs on a ship engaged— a on a voyage beginning or ending outside the United Kingdom (but excluding any part of it beginning and ending in the…
Section 383 — Place of performance of incidental duties
Place of performance of incidental duties 383 1 For the purposes of section 378(1)(b) (deduction from seafarers' earnings: eligibility), duties of an employment as a seafarer which are performed…
Section 384 — Meaning of employment “as a seafarer”
Meaning of employment “as a seafarer” 384 1 In this Chapter employment “ as a seafarer ” means an employment (other than Crown employment) consisting of the performance of duties on a ship or of such…
Section 385 — Meaning of “ship”
Meaning of “ship” 385 In this Chapter “ ship ” does not include an offshore installation.
Section 386 — Charge on payments to non-approved retirement benefits schemes
Charge on payments to non-approved retirement benefits schemes 386 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 387 — Meaning of “non-approved retirement benefits scheme”
Meaning of “non-approved retirement benefits scheme” 387 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 388 — Apportionment of payments in respect of more than one employee
Apportionment of payments in respect of more than one employee 388 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 389 — Exception: employments where earnings charged on remittance
Exception: employments where earnings charged on remittance 389 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 390 — Exception: non-domiciled employees with foreign employers
Exception: non-domiciled employees with foreign employers 390 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 391 — Exception: seafarers with overseas earnings
Exception: seafarers with overseas earnings 391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 392 — Relief where no benefits are paid or payable
Relief where no benefits are paid or payable 392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 393 — Application of this Chapter
Application of this Chapter 393 1 This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme. 2 Section 393A defines “employer-financed retirement…
Section 393A — Employer-financed retirement benefits scheme
Employer-financed retirement benefits scheme 393A 1 In this Chapter “ employer-financed retirement benefits scheme ” means a scheme for the provision of benefits consisting of or including relevant…
Section 393B — Relevant benefits
Relevant benefits 393B 1 In this Chapter “ relevant benefits ” means any lump sum, gratuity or other benefit (including a non-cash benefit) provided (or to be provided)— a on or in anticipation of…
Section 394 — Charge on benefit to which this Chapter applies
Charge on benefit to which this Chapter applies 394 1 If a benefit to which this Chapter applies is received by an individual, the amount of the benefit counts as employment income of the individual…
Section 394A — Temporary non-residents
Temporary non-residents 394A 1 This section applies if an individual is temporarily non-resident. 2 Any benefits within subsection (3) are to be treated for the purposes of section 394(1) as if they…
Section 395 — Reduction where employee has contributed
Reduction where employee has contributed 395 1 This section applies in relation to a relevant benefit under an employer-financed retirement benefits scheme in the form of a lump sum where, under the…
Section 395A — Benefits under old section 222 schemes not taxed by virtue of section 394
Benefits under old section 222 schemes not taxed by virtue of section 394 395A Section 394 does not apply to a benefit provided under an employer–financed retirement benefits scheme if— a immediately…
Section 395B — Exemption or reduction for foreign service
Exemption or reduction for foreign service 395B 1 This section applies if— a a benefit to which this Chapter applies is provided to or in respect of an employee or former employee in the form of a…
Section 395C — Meaning of “foreign service” in section 395B
Meaning of “foreign service” in section 395B 395C 1 In section 395B “ foreign service ” means service to which subsection (2), (3), (6) or (8) applies. 2 This subsection applies to service in or…
Section 396 — Certain lump sums not taxed by virtue of section 394
Certain lump sums not taxed by virtue of section 394 396 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 397 — Certain lump sums: calculation of amount taxed by virtue of section 394
Certain lump sums: calculation of amount taxed by virtue of section 394 397 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 398 — Valuation of benefits
Valuation of benefits 398 1 In the case of a cash benefit, for the purposes of this Chapter the amount of a benefit is taken to be the amount received. 2 In the case of a non-cash benefit, for the…
Section 399 — Employment-related loans: interest treated as paid
Employment-related loans: interest treated as paid 399 1 This section applies if— a an amount consisting of, or including, an amount representing the benefit of a loan (“a taxable amount”) counts as…
Section 399A — Responsible person
Responsible person 399A 1 The following heads specify the person who is, or persons who are, the responsible person in relation to an employer-financed retirement benefits scheme for the purposes of…
Section 400 — Interpretation
Interpretation 400 In this Chapter— “ employer-financed retirement benefits scheme ” has the meaning given by section 393A; “ relevant benefits ” has the meaning given by section 393B; and “…
Section 401 — Application of this Chapter
Application of this Chapter 401 1 This Chapter applies to payments and other benefits which are received directly or indirectly in consideration or in consequence of, or otherwise in connection with—…
Section 402 — Meaning of “benefit”
Meaning of “benefit” 402 1 In this Chapter “ benefit ” includes anything in respect of which, were it received for performance of the duties of the employment, an amount— a would be taxable earnings…
Section 402A — Split of payments and other benefits between sections 402B and 403
Split of payments and other benefits between sections 402B and 403 402A 1 In this Chapter “ termination award ” means a payment or other benefit to which this Chapter applies because of section…
Section 402B — Termination awards not benefiting from threshold to be treated as earnings
Termination awards not benefiting from threshold to be treated as earnings 402B 1 The amount of a termination award to which this section applies— a is treated as an amount of earnings of the…
Section 402C — The termination awards to which section 402B applies
The termination awards to which section 402B applies 402C 1 This section has effect for the purpose of identifying the extent to which section 402B applies to termination awards in respect of the…
Section 402D — “Post-employment notice pay”
“Post-employment notice pay” 402D 1 “The post-employment notice pay” in respect of a termination is (subject to subsection (11)) given by— ( BP × D P ) − T where— BP, D and P are given by subsections…
Section 402E — Meaning of “trigger date” and “post-employment notice period” in section 402D
Meaning of “trigger date” and “post-employment notice period” in section 402D 402E 1 Subsections (2) and (4) to (6) have effect for the purposes of section 402D (and subsection (4) has effect also…
Section 403 — Charge on payment or other benefit where threshold applies
Charge on payment or other benefit where threshold applies 403 1 The amount of a payment or benefit to which this section applies counts as employment income of the employee or former employee for…