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S36, S37 Income Tax (Trading and Other Income) Act 2005, S1288, S1289 Corporation Tax Act 2009

For the purposes of the nine-month rule at BIM47130, an amount charged in the accounts in respect of employees� remuneration includes the following.

• Remuneration of office-holders.
• Remuneration allocated to particular offices or employments.
• Remuneration allocated, not to a particular office or employment, but generally in respect of all or a particular group of offices or employments. An example of this is a global sum to be paid as a bonus to all, or some class of, employees but the precise allocation of which to individual employees had not, at the accounting date, been decided.
• Amounts reserved in accounts, by way of an accounting provision, in respect of remuneration which, although for that period of account, does not become payable to the employee or office-holder until the happening of some future event. An example of this is a bonus due for a particular period of account which only becomes payable on condition that the employee is still working for the employer in, say, five yearsâ€� time.

Employee benefit trusts

For the timing of deductions for contributions by employers to an employee benefit trust, see BIM44500 onwards.