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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Deductions: directors’ and officers’ liabilities: cases to be dealt with by an Inspector

Sections 346 to 350 ITEPA 2003Employee liabilities and indemnities is a complex area and the legislation is therefore rather complicated. Also it involves some anti-avoidance provisions. Accordingly you should refer to an Inspector any question about whether the deductions are available in any case (including requests for dispensations in the area).