Income Tax (Earnings and Pensions) Act 2003 section 622

Person liable for tax

Section 622 identifies who is personally liable for tax on payments made from the House of Commons Members' Fund.

• This section applies where payments fall within the scope of section 619 (House of Commons Members' Fund)
• The person liable for any tax charged is the person who receives the payments or is entitled to receive them
• This provision was introduced to clarify a point that was not explicitly stated under the previous Schedule E rules
• Liability follows the recipient or the person with the legal entitlement, even if they have not yet received the payment