Section 299A ITEPA 2003

Example 1

Louise has a monthly salary of £4,000. After deductions of tax and NICs she receives monthly payments of £2,968.31. In July 2018, Louise spends one week carrying out the duties of a voluntary office she holds with her district council. As she is not performing her normal work duties during that period her employer reduces her July salary to £3,000. After deductions of tax and NICs she therefore receives a payment of £2,313.31.

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