SOURCE CODE DESCRIPTIONS IRP5 code 3764

Allowance codes

in the electronic file IRP5 code 3764 is used for: Other allowances (Excl). All other non-taxable allowances, which do not comply with any of the descriptions listed under allowances, must be added together, and reflected under this code on the certificate.

Examples include:
· Non-taxable Relocation allowance
· Non-taxable Subsistence allowance for local and foreign travel not exceeding the daily limits
· Non-taxable allowance for a uniform which is clearly distinguishable from ordinary clothing

Code 3764 MUST only be used for foreign service income. With effect from 2010 year of assessment, amounts previously included under codes 3705/3755, 3709/3759 and 3716/3766 must be included in this code (3714/3764).

The prescribed Length of IRP5 code 3764 in the electronic file is: N15

The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of Employees’ Tax and will also be taxed when the income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of Employees’ Tax but will also be taxed when the income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of Employees’ Tax and will also not be taxed when the Income Tax assessment for the employee is processed.
• Excl/PAYE: Depending on the circumstances described in the legislation, the income is either subject to both PAYE and Income Tax, or it is excluded from both PAYE and Income Tax