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HMRC internal manual

Employment Income Manual

Particular benefits: special security measures: action by nominated Inspector

Section 377 ITEPA 2003

A nominated Inspector should deal with all initial claims relating to security expenditure. Where a deduction is claimed, he or she should obtain all the relevant facts including:

  • the nature and location of the claimant’s employment
  • a description of the special threat to the employee’s security indicating:

    • what person or organisation is a special threat to the claimant
    • how the threat arises and why it is considered to arise by virtue of the particular employment
    • what evidence is there of the existence of a special threat
  • the nature of the employer’s activities and, if relevant, where the employer’s main clients or customers are situated
  • details of the security assets or services provided and their cost and, where not obvious, how they are considered to improve the employee’s personal physical security. (Any other security arrangements in force such as police protection should be mentioned.)
  • whether the employer’s expenditure is intended solely to improve personal security or only partly to do so.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The nominated Inspector should keep any information obtained about personal security arrangements under lock and key separate from the taxpayer’s file. If the taxpayer’s file or record is transferred, the papers should be transferred to the new nominated Inspector. Taxpayers should be asked to address correspondence for the personal attention of the nominated Inspector.

See EIM21814 as regards appeals and EIM21815 for dispensations.

Frivolous claims

Frivolous or clearly unacceptable claims are sometimes made caused, no doubt, by misunderstanding of the legislation. In such cases the nominated Inspector should first point out why such claims will fail. But if the taxpayer persists with his claim to a deduction, the nominated Inspector should act on the lines outlined above.