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HMRC internal manual

Employment Income Manual

The benefits code: deductions for expenses payments received

Section 72(2) and (3) ITEPA 2003

A director or employee, (except for 2015/16 and earlier one in an excluded employment (EIM20007)), can obtain a deduction in respect of any expenses payments received which satisfy the conditions of the following (all references to ITEPA 2003):

  • necessary expenses in Section 336 (EIM31620 onwards)
  • various travel expenses in Sections 337 to 342 (EIM31800 onwards)
  • professional fees and annual subscriptions in Sections 343 and 344 (EIM32880)
  • employee liabilities and indemnity insurance in Section 346 (EIM30500)
  • the expenses of ministers of religion in Section 351 (EIM60040) and
  • earnings charged on remittance in Section 353 (EIM40301 onwards).

See example EIM20607.