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HMRC internal manual

Employment Income Manual

Deductions from general earnings: introduction

Section 327 to 332 ITEPA 2003

This chapter introduces the principal rules that allow deductions from employmentincome. The table in EIM31611 explains where you can findparticular instructions.

Income tax is chargeable on employment income. Employment income consists of generalearnings and specific employment income, see EIM00510. Thischapter deals with deductions from general earnings.

There are a number of general principles to be applied. The only deductions that can bemade are those that are expressly permitted by statute. Most deductions can be made fromany general earnings but some are limited to the earnings to which they relate.

Except where otherwise specified the amount of a deduction cannot exceed the earnings fromwhich it is deducted and a deduction can only be made once for a single expense.