| Commentary

(d) Expenses

| Commentary

(d)     Expenses

A payment to an employee which is made by reason of the employment in respect of expenses, if not otherwise taxable, is treated as earnings and is taxable under the benefits code (ITEPA 2003 ss 7072) although it does not constitute PAYE income as defined in s 683, and is not subject to the PAYE system at the point of payment. The employee may still qualify for a deduction from his taxable income for the expenses incurred and paid by him (ITEPA 2003 s 336). There

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