TCTM04216 - Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Offshore Workers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item 11A)

The payment or reimbursement of reasonable transport, accommodation or subsistence expenses incurred by an employee who has a permanent workplace at an offshore installation where there is no liability under section 305 of the ITEPA 2003. (See EIM67195)

Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.

For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.