EIM16160 - Vouchers and credit-tokens: apportionment where two or more employees involved
Sections 77, 87(5) and 94(4) ITEPA
For a description of the amount of earnings under the vouchers or credit-token legislation see EIM16140.
Where an employer or third party incurs expense in or in connection with, the provision of a voucher or credit-token for two or more employees jointly, the expense has to be apportioned. »Ê¹ÚÌåÓýapp expense attributable to each of these employees, that is the amount on which the employee will be charged tax, is to be apportioned on a just and reasonable basis.
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