Work
57.Paragraph 26 specifies when an individual is considered to be working for the purposes of this Schedule.
58.Sub-paragraphs (1) to (3) of paragraph 26 specify that P is considered to be working if P is doing something in the performance of duties of an employment held by P or in the course of a trade carried on by P. In deciding whether or not something is being done in the course of duties of an employment, regard must be had to whether, if value were to be received by P for doing that thing, it would be employment income as defined in section 7 of ITEPA. Similarly, in deciding whether or not something is being done in the course of a trade, regard must be had to whether, if expenses were incurred by P, they could be deducted in calculating the profits of the trade for income tax purposes.
59.Sub-paragraph (4) of paragraph 26 specifies that time spent travelling counts as time spent working if the cost of the journey, if met by P, could be deducted in calculating P’s earnings from the associated employment under one of the ITEPA provisions specified or in calculating the profits from the associated trade (making the assumption that P is chargeable to tax). Time spent working while travelling also counts as work for the purposes of this Schedule, irrespective of the tax deductibility position of that travel.
60.Sub-paragraph (5) of paragraph 26 specifies that time spent training counts as time spent working if the training is provided or paid for by the employer to help P perform the employment, or the cost of the training could be deducted in calculating the profits of the trade for income tax purposes.
61.Sub-paragraph (8) of paragraph 26 provides that a voluntary post where P has no contract of service does not count as employment for the purposes of this Schedule.
