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Chapter 5 | |
Deductions for earnings representing benefits or reimbursed expenses | |
Introduction | |
369 Scope of this Chapter: earnings representing benefits or reimbursed expenses | |
Travel costs and expenses where duties performed abroad | |
370 Travel costs and expenses where duties performed abroad: employee’s travel | |
371 Travel costs and expenses where duties performed abroad: visiting spouse’s | |
or child’s travel | |
372 Where seafarers’ duties are performed | |
Travel costs and expenses of non-domiciled employees where duties performed in UK | |
373 Non-domiciled employee’s travel costs and expenses where duties | |
performed in UK | |
374 Non-domiciled employee’s spouse’s or child’s travel costs and expenses | |
where duties performed in UK | |
375 Meaning of “qualifying arrival date” | |
Foreign accommodation and subsistence costs and expenses | |
376 Foreign accommodation and subsistence costs and expenses (overseas | |
employments) | |
Personal security assets and services | |
377 Costs and expenses in respect of personal security assets and services | |
Chapter 6 | |
Deductions from seafarers’ earnings | |
378 Deduction from seafarers’ earnings: eligibility | |
379 Calculating the deduction | |
380 Limit on deduction where UK duties etc. make amount unreasonable | |
381 Taking account of other deductions | |
382 Duties on board ship | |
383 Place of performance of incidental duties | |
384 Meaning of employment “as a seafarer” | |
385 Meaning of “ship” | |
Part 6 | |
Employment income: income which is not earnings or share-related | |
Chapter 1 | |
Payments to non-approved pension schemes | |
386 Charge on payments to non-approved retirement benefits schemes | |
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