BIM47115 - Specific deductions: staffing costs: employees seconded to charities
S70 Income Tax (Trading and Other Income) Act 2005, S70 Corporation Tax Act 2009
Where an employer makes available the services of an employee to a charity on a temporary basis, the expenditure on the remuneration etc of the employee may still qualify as an allowable trading expense.
The expenditure is allowable for secondments that are 바카라 사이트˜expressed and intended to be temporary바카라 사이트™. There is no definition of 바카라 사이트˜temporary바카라 사이트™ but in practice a secondment for three years or less should be accepted as 바카라 사이트˜temporary바카라 사이트™ without further enquiry.
A deduction is allowable in respect of expenditure that is attributable to the employment, so that not only the employee바카라 사이트™s remuneration but also any pension contributions and employer바카라 사이트™s NIC are deductible, if they continue to be met by the employer during the period of secondment.
바카라 사이트˜Charity바카라 사이트™ has the same meaning as in Sch6 Para1 Finance Act 2010. The well-known charities will be recognised as such. If there is doubt in a particular case whether a body is a charity, enquiry should be made to HMRC Charities.
For secondments to 바카라 사이트˜local enterprise agencies바카라 사이트™, see BIM47610.
For employees seconded to certain educational bodies, see BIM47120.