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HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published
22 May 2014
Updated:
5 May 2026 - See all updates

EIM15424 - Non-approved schemes: receipts excluded from charge: prior employee contributions

A lump sum otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401) is not chargeable, or only partly chargeable, if it is attributable wholly, or partly, to the employee’s own contributions to the scheme (see EIM15414 and example EIM15438).