{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-19",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-19.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Receipt of non-money earnings",
  "text": "(1) General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.\n(2) If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings are to be treated as received in that year—\nsection 81 (taxable benefits: cash vouchers),\nsection 94 or 94A (taxable benefits: credit-tokens),\nChapter 5 of Part 3 (taxable benefits: living accommodation),\nChapter 6 of Part 3 (taxable benefits: cars, vans and related benefits),\nChapter 7 of Part 3 (taxable benefits: loans),\n...\n...\nChapter 10 of Part 3 (taxable benefits: residual liability to charge),\nsection 222 (payments treated as earnings: payments on account of tax where deduction not possible),\nsection 223 (payments treated as earnings: payments on account of director’s tax).\nsection 226A (amount treated as earnings: employee shareholder shares). ,\n(3) If an amount is treated as earnings under section 87 or 87A (taxable benefits: non-cash vouchers), the earnings are to be treated as received in the tax year mentioned in section 88.\n(4) If subsection (2) or (3) does not apply, the earnings are to be treated as received at the time when the benefit is provided.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 19(2) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 50(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 19(2) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 2, 38; S.I. 2013/1755, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 19(3) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 50(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/19",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}