Sections 62 and 72 ITEPA 2003

Money will often be paid to an employee to make good an expense that has been incurred in the performance of the duties. Such payments are not earnings within Section 62 ITEPA2003 (see generally EIM00515).

For example, a salesman who is reimbursed the cost of an air ticket bought to enable him to visit a client does not receive a payment of earnings as defined in Section 62. Similarly a doctor who is reimbursed the cost of a call from his home telephone to the hospital to enquire about a patient's condition does not receive a payment of earnings, as defined in Section 62.

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