EIM15411 - Non-approved schemes: year to which the income belongs
Section 386(1)-(2) and section 394(1)-(3) ITEPA 2003
Income within Section 386 ITEPA 2003 is income of the tax year in which the employer바카라 사이트™s contribution is paid (see example EIM15437).
Income within Section 394 ITEPA 2003 is income of the tax year in which the benefit is received (see EIM15420 and example EIM15435).