E4.1125 Enhancing The Value Of An Asset—Payroll Implications

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Commentary

Personal and employment tax

PAYE income may be provided in the form of anything enhancing the value of an asset in which the employee or a member of their family has an interest¹.

Enhancing the value of an asset means²:

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•�� provision of services or property by which the asset or an interest in it is improved or made more valuable,

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E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

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