F6 Taxation (UK)– 税法

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Receipt of money earnings

J and V are employed by D plc. J is a director of D plc. V is not a director of D plc. D plc makes up its accounts to 31 March each year.

Bonuses were awarded by D plc as follows:

J: ￡5,000. This amount was determined by the directors on 28 February 2014 and credited to J’s director’s account on 10 March 2014, subject to a condition that she was could not draw down the bonus until 15 April 2014, on which date she became entitled to payment of the bonus. J was actually paid the bonus on 28 April 2014.

V: ￡3,000. V became entitled to be paid this bonus on 31 March 2013, but agree that payment should be delayed due to D plc’s cash flow problems. He was actually paid the bonus on 30 April 2013.

Explain when each of the bonuses is received for the purpose of employment income and so determine the tax year in which it will be taxed.

J

J is a director and so her bonus is received for the purpose of employment income on the earliest of:

Time payment made: 28 April 2014

Time of entitlement: 15 April 2014

Credited in records: 10 March 2014

End of period of account: 31 March 2014 (amount determined before end of period)

The earliest of these dates is 10 March 2014 and so this is the date of receipt of the bonus. The tax year in which the bonus is taxed is therefore 2013/14.

V

V is not a director so his bonus is received for the purpose of employment income on the earlier of:

Time payment made: 30 April 2013

Time of entitlement: 31 March 2013

The earlier of these dates is 31 March 2013 and so this is the date receipt of the bonus. The tax year in which the bonus is taxed is therefore 2012/13.