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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Deductions from general earnings: contents

Deductions from general earnings
  1. EIM31610
    Introduction
  2. EIM31611
    Where to find instructions
  3. EIM31615
    The benefits code
  4. EIM31616
    The benefits code: example of deduction from expenses payments
  5. EIM31617
    The benefits code: example of deduction from benefits charge
  6. EIM31618
    The benefits code: example of deduction from living accommodation charge
The general rule for employees' expenses
  1. EIM31620
    Introduction
  2. EIM31622
    How to find the advice you need
  3. EIM31623
    Specific employments
  4. EIM31624
    Specific expenses
  5. EIM31625
    Recent changes
Key words and phrases
  1. EIM31630
    Key words and phrases
  2. EIM31631
    Relief is limited to expenses actually incurred: example
  3. EIM31632
    Relief is limited to expenses actually incurred: example
  4. EIM31633
    Relief is limited to expenses actually incurred: example
  5. EIM31635
    Get the facts
  6. EIM31636
    The restrictive nature of the rule
  7. EIM31637
    Do not be overly restrictive
Each and every holder
  1. EIM31640
    Each and every holder
  2. EIM31641
    Each and every holder: Ricketts v Colquhoun
  3. EIM31642
    Each and every holder: the nature of the expense not the amount
  4. EIM31643
    Each and every holder: example
Necessarily incurred
  1. EIM31645
    Necessarily incurred
  2. EIM31646
    Necessarily incurred: an unavoidable expense may not be necessary
  3. EIM31647
    Necessarily incurred: an expense is not deductible merely because the employer requires it
  4. EIM31648
    Necessarily incurred: example
In the performance of the duties
  1. EIM31650
    In the performance of the duties
  2. EIM31651
    In the performance of the duties: decided cases
  3. EIM31652
    In the performance of the duties: Fitzpatrick v CIR
  4. EIM31653
    In the performance of the duties: example
Deductions not to exceed earnings
  1. EIM31655
    Deductions not to exceed earnings
  2. EIM31657
    Deductions not to exceed earnings: dispensations
  3. EIM31658
    Deductions not to exceed earnings: example
Effect of reimbursement
  1. EIM31659
    Effect of reimbursement: reimbursement not claimed
Wholly and exclusively
  1. EIM31660
    Wholly and exclusively
  2. EIM31661
    Wholly and exclusively: apportionment
  3. EIM31662
    Wholly and exclusively: apportionment: decided cases in which apportionment was permitted
  4. EIM31663
    Wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
  5. EIM31664
    Wholly and exclusively: expenditure with only incidental personal consequences
  6. EIM31665
    Wholly and exclusively: example
Dealing with expenses
  1. EIM31700
    Dealing with expenses: when to permit a deduction
  2. EIM42430
    Timing of expenses deductions
  3. EIM31705
    Dealing with expenses: how to resolve a dispute
  4. EIM31706
    Dealing with expenses: how to resolve a dispute: appeal against assessment
  5. EIM31707
    Dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive
  6. EIM31710
    Dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
  7. EIM31715
    Dealing with expenses: what evidence should be provided?
  8. EIM31720
    Dealing with expenses: false statements
Expenses that are deductible when some or all of the duties are performed outside the UK
  1. EIM31750
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
  2. EIM31751
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
  3. EIM31755
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance
  4. EIM31756
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: example
  5. EIM31760
    Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle
  6. EIM31761
    Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle: example
  7. EIM31770
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings
  8. EIM31771
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example