EIM31600 - Deductions from general earnings: contents

  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
  7. EIM31620
    Introduction
  8. EIM31622
    How to find the advice you need
  9. EIM31623
    Specific employments
  10. EIM31624
    Specific expenses
  11. EIM31625
    Changes
  12. EIM31630
    Key words and phrases
  13. EIM31631
    Relief is limited to expenses actually incurred: example
  14. EIM31632
    Relief is limited to expenses actually incurred: example
  15. EIM31633
    Relief is limited to expenses actually incurred: example
  16. EIM31635
    Get the facts
  17. EIM31636
    The restrictive nature of the rule
  18. EIM31637
    Do not be overly restrictive
  19. EIM31640
    Each and every holder
  20. EIM31641
    Each and every holder: Ricketts v Colquhoun
  21. EIM31642
    Each and every holder: the nature of the expense not the amount
  22. EIM31643
    Each and every holder: example
  23. EIM31645
    Necessarily incurred
  24. EIM31646
    Necessarily incurred: an unavoidable expense may not be necessary
  25. EIM31647
    Necessarily incurred: an expense is not deductible merely because the employer requires it
  26. EIM31648
    Necessarily incurred: example
  27. EIM31650
    In the performance of the duties
  28. EIM31651
    In the performance of the duties: decided cases
  29. EIM31652
    In the performance of the duties: Fitzpatrick v CIR
  30. EIM31653
    In the performance of the duties: example
  31. EIM31655
    Deductions not to exceed earnings
  32. EIM31657
    Deductions not to exceed earnings: dispensations
  33. EIM31658
    Deductions not to exceed earnings: example
  34. EIM31659
    Effect of reimbursement: reimbursement not claimed
  35. EIM31660
    Wholly and exclusively
  36. EIM31661
    Wholly and exclusively: apportionment
  37. EIM31662
    Wholly and exclusively: apportionment: decided cases in which apportionment was permitted
  38. EIM31663
    Wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
  39. EIM31664
    Wholly and exclusively: expenditure with only incidental personal consequences
  40. EIM31665
    Wholly and exclusively: example
  41. EIM31700
    Dealing with expenses: when to permit a deduction
  42. EIM42430
    Timing of expenses deductions
  43. EIM31705
    Dealing with expenses: how to resolve a dispute
  44. EIM31706
    Dealing with expenses: how to resolve a dispute: appeal against assessment
  45. EIM31707
    Dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive
  46. EIM31710
    Dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
  47. EIM31715
    Dealing with expenses: what evidence should be provided?
  48. EIM31720
    Dealing with expenses: false statements
  49. EIM31750
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
  50. EIM31751
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
  51. EIM31755
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance
  52. EIM31756
    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: example
  53. 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
  54. 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
  55. 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
  56. 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