Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 274 — Meaning of “the limitation day”
Meaning of “the limitation day” 274 1 In this Chapter “ the limitation day ”, in relation to an employee’s change of residence, means the last day of the tax year after that in which the employee…
Section 275 — Meaning of “the employment change”
Meaning of “the employment change” 275 In this Chapter “ the employment change ”, in relation to an employee’s change of residence, means whichever of the changes specified in section 273(2) results…
Section 276 — Meaning of “residence”, “former residence” and “new residence” etc.
Meaning of “residence”, “former residence” and “new residence” etc. 276 1 If an employee has more than one residence, references in this Chapter to the employee’s residence are references to the…
Section 277 — Acquisition benefits and expenses
Acquisition benefits and expenses 277 1 This section applies if an interest in the employee’s new residence is acquired by— a the employee, b one or more members of the employee’s family or…
Section 278 — Abortive acquisition benefits and expenses
Abortive acquisition benefits and expenses 278 Benefits or expenses are within this section if— a they are benefits provided or expenses incurred with a view to the acquisition of an interest in a…
Section 279 — Disposal benefits and expenses
Disposal benefits and expenses 279 1 This section applies if the employee has an interest in the former residence and because of the change of residence it is disposed of or is intended to be…
Section 280 — Transporting belongings
Transporting belongings 280 1 The following benefits are within this section— a the transportation of domestic belongings from the employee’s former residence to the employee’s new residence, and b…
Section 281 — Travelling and subsistence
Travelling and subsistence 281 1 The following benefits are within this section— a subsistence and facilities for travel provided for the employee and members of the employee’s family or household…
Section 282 — Exclusion from section 281 of benefits and expenses where deduction allowed
Exclusion from section 281 of benefits and expenses where deduction allowed 282 1 Benefits and expenses are excluded from section 281 (travelling and subsistence) if or to the extent that an amount…
Section 283 — Exclusion from section 281 of taxable car and van facilities
Exclusion from section 281 of taxable car and van facilities 283 1 A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also…
Section 284 — Bridging loan expenses
Bridging loan expenses 284 1 Expenses are within this section if— a the employee has an interest in the former residence and disposes of it because of the change of residence, b the employee acquires…
Section 285 — Replacement of domestic goods
Replacement of domestic goods 285 1 Benefits and expenses are within this section if— a the employee has an interest in the former residence and disposes of it because of the change of residence, b…
Section 286 — Power to amend sections 277 to 285
Power to amend sections 277 to 285 286 1 The Treasury may by regulations amend sections 277 to 285 so as to secure that benefits or expenses which would not otherwise fall within any of those…
Section 287 — Limit on exemption
Limit on exemption 287 1 If in the case of any change of residence the value of the exemption exceeds £8,000, section 271 (exemption of removal benefits and expenses) does not apply to the excess. 2…
Section 288 — Limited exemption of certain bridging loans connected with employment moves
Limited exemption of certain bridging loans connected with employment moves 288 1 No liability to income tax arises by virtue of Chapter 7 of Part 3 (taxable benefits: loans) in respect of a loan if—…
Section 289 — Relief for certain bridging loans not qualifying for exemption under section 288
Relief for certain bridging loans not qualifying for exemption under section 288 289 1 This subsection applies to a loan if— a it is a removal benefit (see section 288(2)), b the unused removal…
Section 289A — Exemption for paid or reimbursed expenses
Exemption for paid or reimbursed expenses 289A 1 No liability to income tax arises by virtue of Chapter 3 of Part 3 (taxable benefits: expenses payments) in respect of an amount (“amount A”) paid or…
Section 289B — Approval to pay or reimburse expenses at a flat rate
Approval to pay or reimburse expenses at a flat rate 289B 1 A person (“ the applicant ”) may apply to Her Majesty's Revenue and Customs for approval to pay or reimburse expenses of the applicant's…
Section 289C — Revocation of approvals
Revocation of approvals 289C 1 An officer of Revenue and Customs may, if in the officer's opinion there is reason to do so, revoke an approval given under section 289B by giving a further notice (a…
Section 289D — Exemption for other benefits
Exemption for other benefits 289D 1 No liability to income tax arises by virtue of any provision of the benefits code in respect of an amount (“amount A”) treated as earnings of an employee as a…
Section 289E — Anti-avoidance
Anti-avoidance 289E 1 This section applies if conditions A to C are met. 2 Condition A is that, pursuant to arrangements, an amount— a is paid or reimbursed to an employee in respect of expenses, or…
Section 290 — Accommodation benefits of ministers of religion
Accommodation benefits of ministers of religion 290 1 No liability to income tax in respect of a person employed as a full-time minister arises by virtue of— a the payment or reimbursement of a…
Section 290A — Accommodation outgoings of lower-paid ministers of religion
Accommodation outgoings of lower-paid ministers of religion 290A 1 No liability to income tax arises in respect of a person in lower-paid employment as a minister of religion by virtue of the payment…
Section 290B — Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings
Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings 290B 1 This section applies where a person in lower-paid employment as a minister of religion is paid an…
Section 290C — Provisions of benefits code not applicable to lower-paid ministers of religion
Provisions of benefits code not applicable to lower-paid ministers of religion 290C 1 This section applies where a person is in employment which is lower-paid employment as a minister of religion in…
Section 290D — Meaning of “lower-paid employment as a minister of religion”
Meaning of “lower-paid employment as a minister of religion” 290D 1 For the purposes of this Part an employment is “ lower-paid employment as a minister of religion ” in relation to a tax year if— a…
Section 290E — Calculation of earnings rate for a tax year
Calculation of earnings rate for a tax year 290E 1 For any tax year the earnings rate for an employment is to be calculated as follows— Step 1 Find the total of the following amounts— the total…
Section 290F — Extra amounts to be added in connection with a car
Extra amounts to be added in connection with a car 290F 1 The provisions of this section apply for the purposes of section 290E in the case of a tax year in which a car is made available as mentioned…
Section 290G — Related employments
Related employments 290G 1 This section applies if a person is employed in two or more related employments. 2 None of the employments is to be regarded as lower-paid employment as a minister of…
Section 291 — Termination payments to MPs and others ceasing to hold office
Termination payments to MPs and others ceasing to hold office 291 1 No liability to income tax in respect of earnings arises by virtue of any grant or payment to which this section applies (but see…
Section 292 — Accommodation expenses of MPs
Accommodation expenses of MPs 292 1 No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if…
Section 293 — Overnight expenses of other elected representatives
Overnight expenses of other elected representatives 293 1 No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a…
Section 293A — UK travel and subsistence expenses of MPs
UK travel and subsistence expenses of MPs 293A 1 No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards…
Section 293B — UK travel expenses of other elected representatives
UK travel expenses of other elected representatives 293B 1 No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of relevant…
Section 294 — European travel expenses of MPs and other representatives
European travel expenses of MPs and other representatives 294 1 No liability to income tax arises in respect of a sum that is paid to— a a member of the House of Commons under section 5(1) of the…
Section 295 — Transport and subsistence for Government ministers etc.
Transport and subsistence for Government ministers etc. 295 1 No liability to income tax arises in respect of the provision of transport or subsistence provided or made available by or on behalf of…
Section 295A — Travel expenses of members of local authorities etc
Travel expenses of members of local authorities etc 295A 1 No liability to income tax arises in respect of a qualifying payment made to a member of a relevant authority for travel expenses incurred…
Section 296 — Armed forces' leave travel facilities
Armed forces' leave travel facilities 296 1 No liability to income tax arises in respect of— a the provision of travel facilities for a member of the armed forces of the Crown going on or returning…
Section 297 — Armed forces' food, drink and mess allowances
Armed forces' food, drink and mess allowances 297 1 No liability to income tax arises in respect of allowances if— a they are payable out of the public revenue to any description of members of the…
Section 297A — Armed forces: the Operational Allowance
Armed forces: the Operational Allowance 297A 1 No liability to income tax arises in respect of payments to members of the armed forces of the Crown of the Operational Allowance. 2 The Operational…
Section 297B — Armed forces: the Council Tax Relief
Armed forces: the Council Tax Relief 297B 1 No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown. 2 Payments of the Council…
Section 297C — Armed forces: Continuity of Education Allowance
Armed forces: Continuity of Education Allowance 297C 1 No liability to income tax arises in respect of payments of the Continuity of Education Allowance to or in respect of members of the armed…
Section 297D — Armed forces: accommodation allowances
Armed forces: accommodation allowances 297D 1 No liability to income tax arises in respect of payments of accommodation allowances to, or in respect of, a member of the armed forces of the Crown. 2…
Section 298 — Reserve and auxiliary forces' training allowances
Reserve and auxiliary forces' training allowances 298 No liability to income tax arises in respect of the following sums if they are payable out of the public revenue to members of the reserve and…
Section 299 — Crown employees' foreign service allowances
Crown employees' foreign service allowances 299 1 No liability to income tax arises in respect of an allowance paid to a person in employment under the Crown if it is certified to represent…
Section 299A — Voluntary office-holders: compensation for lost employment income
Voluntary office-holders: compensation for lost employment income 299A 1 No liability to income tax arises in respect of a payment made by a relevant authority to a person if— a the person holds a…
Section 299B — Voluntary office-holders: payments in respect of expenses
Voluntary office-holders: payments in respect of expenses 299B 1 No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of…
Section 300 — Consuls
Consuls 300 1 No liability to income tax arises in respect of income arising from the office of a consul in the United Kingdom in the service of a foreign state. 2 Such income is also to be…
Section 301 — Official agents
Official agents 301 1 No liability to income tax arises in respect of income arising from employment as an official agent in the United Kingdom for a foreign state if conditions A and B are met. 2…
Section 302 — Consular employees
Consular employees 302 1 No liability to income tax arises in respect of income arising from employment in the United Kingdom as a consular employee for a foreign state if— a Her Majesty by Order in…