Part 3

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

Taxable benefits: expenses payments

Sums in respect of expenses treated as earnings
72
1
If this Chapter applies to a sum, the sum is to be treated as earnings from the employment for the tax year in which it is paid or paid away.
2
Subsection (1) does not prevent the making of a deduction allowed under any of the provisions listed in subsection (3).
3
The provisions are—
- section 336 (deductions for expenses: the general rule);
- section 337 (travel in performance of duties);
- section 338 (travel for necessary attendance);
- section 340 (travel between group employments);
- section 340A (travel between linked employments);
- section 341 (travel at start or finish of overseas employment);
- section 342 (travel between employments where duties performed abroad);
- section 343 (deduction for professional membership fees);
- section 344 (deduction for annual subscriptions);
- section 346 (deduction for employee liabilities);
- section 351 (expenses of ministers of religion);
- section 353 (deductions from earnings charged on remittance).
Words in s. 72(3) inserted (with effect in accordance with art. 4 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 3