Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 3

Taxable benefits: expenses payments

Meaning of paid or put at disposal by reason of the employment
71
1
If an employer pays a sum in respect of expenses to an employee it is to be treated as paid by reason of the employment unless—
a
the employer is an individual, and
b
the payment is made in the normal course of the employer’s domestic, family or personal relationships.
2
If an employer puts a sum at an employee’s disposal in respect of expenses it is to be treated as put at the employee’s disposal by reason of the employment unless—
a
the employer is an individual, and
b
the sum is put at the employee’s disposal in the normal course of the employer’s domestic, family or personal relationships.