Income Tax (Earnings and Pensions) Act 2003 section 369

Scope of this Chapter: earnings representing benefits or reimbursed expenses

Section 369 sets out the scope of this chapter, explaining when a deduction from earnings is permitted where those earnings include amounts relating to benefits provided or expenses reimbursed.

• A deduction is allowed where earnings include an amount for provision made for the person or expenses reimbursed by another person
• The amount included in earnings for such provision or reimbursement is referred to throughout the chapter as "the included amount"
• Where the included amount is treated as earnings under the benefits code (vouchers, credit-tokens, living accommodation, or residual taxable benefits), a deduction may instead be claimed under Chapter 3 of this Part
• This section therefore acts as a gateway, directing taxpayers to the correct set of deduction rules depending on how the amount was brought into charge