57 Extension of charge to tax under Case III of Schedule D in certain circumstances

Summary

Persons who are employed in the State by non-resident companies and whose remuneration arises outside the State are to be charged to tax in respect of benefits in kind and expense payments to the same extent as they would be charged if their remuneration had arisen within the State.

Details

(1) This section applies to expense payments or benefits in kind arising to a person in receipt of remuneration assessable to tax under Case III of Schedule D (that is, income derived from outside the State) as if the expenses or benefits arose to a person assessable to tax under Schedule E.

(2) Where a person who holds an office or employment the income from which is chargeable to tax under Case III of Schedule D receives a sum in respect of any such expenses or derives any such benefits, the expenses or benefits concerned are to be included in the profits or gains arising from that employment and charged to tax accordingly.

(3) The amount of such expenses or benefits so brought into charge are the sums or benefits which would be chargeable by virtue of Chapter 3 of Part 5 if the recipient’s remuneration were chargeable to tax under Schedule E.

Relevant Date: Finance Act 2021