Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: special security measures: action by nominated Inspector: appeals

Section 377 ITEPA 2003

A nominated Inspector should deal with all claims (Section 377 ITEPA 2003) relating to security expenditure (see EIM21813).

If an appeal is made against an assessment on the grounds that a deduction for security expenditure has not been given, make a report to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) before the appeal is notified to the independent tribunal.

The provisions for making claims in Sections 42 and 43 Taxes Management Act 1970 and described in RE10 do not apply to deductions under these provisions. Any dispute over the failure to give a deduction has to be resolved by way of appeal against a taxpayer’s self assessment on employment income.