Corporation Tax Act 2009 section 1289

Unpaid remuneration: supplementary

Section 1289 provides supplementary definitions and rules that support the main unpaid remuneration restriction in section 1288, clarifying what counts as remuneration, when it is treated as paid, and how to handle tax returns filed before the nine-month deadline.

• Amounts charged in the accounts include provisions made with a view to becoming employees' remuneration, and it does not matter whether the charge relates to specific employees or employees generally
• If a company calculates its taxable income before the nine-month payment deadline has expired, it must assume that any remuneration still unpaid at that point will remain unpaid — but if payment is subsequently made within the deadline, the calculation and tax return can be revised
• Remuneration is treated as "paid" when it is received by the employee for income tax purposes under ITEPA 2003, or would be so received if the amount were not exempt income
• "Employee" includes an office-holder, and "remuneration" means any amount that is, or is treated as, earnings for the purposes of Parts 2 to 7 of ITEPA 2003