Statement by H.E. John Kerry, Secretary of State

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Structure of employment income Parts
“Employment” for the purposes of the employment income Parts
Application to offices and office-holders
Nature of charge to tax on employment income
Meaning of “employment income”, “general earnings” and “specific employment income”
Meaning of “exempt income”
Amount of employment income charged to tax
Meaning of “taxable earnings” and “taxable specific income”
Calculation of “net taxable earnings”
Calculation of “net taxable specific income”
Person liable for tax
Taxable earnings
Employees resident, ordinarily resident and domiciled in UK
Year for which general earnings are earned
When general earnings are received
Taxable earnings
Employees resident and ordinarily resident in UK
Employees resident but not ordinarily resident in UK
Employees not resident in UK
Special class of earnings for purposes of sections 25 to 27
Year for which general earnings are earned
When general earnings are received or remitted
Relief for delayed remittances
Place of performance of duties of employment
Board to determine dispute as to domicile or ordinary residence
Appeal against Board’s decision on domicile or ordinary residence
Agency workers
Supplementary
Application of this Chapter
The deemed employment payment
Supplementary provisions
Earnings
The benefits code
General definitions for benefits code
Sums in respect of expenses
Meaning of paid or put at disposal by reason of the employment
Sums in respect of expenses treated as earnings
Cash vouchers: introduction
Meaning of “cash voucher”
Cash vouchers: exceptions
Benefit of cash voucher treated as earnings
Non-cash vouchers: introduction
Meaning of “non-cash voucher”
Non-cash voucher: exceptions
Benefit of non-cash voucher treated as earnings
Credit-tokens: introduction
Meaning of “credit-token”
Credit-tokens: exception
Benefit of credit-token treated as earnings
General supplementary provisions
Living accommodation
Exceptions
Benefit of living accommodation treated as earnings
Calculation of cash equivalent
Accommodation costing £75,000 or less
Accommodation costing more than £75,000
Apportionment of cash equivalent
Other tax implications
Supplementary
General
Cars: benefit treated as earnings
Cars: the price of a car
Cars: treatment of accessories
Cars: capital contributions by employee
Cars: the appropriate percentage