EIM31611 - Deductions from general earnings: where to find instructions

The general rule for employees’ expenses is section 336 ITEPA 2003 and you can find an explanation of the rule at EIM31630. There is advice at EIM31622 to show you where to find particular instructions.

Some other important legislation that permits deductions is listed below.

Deduction	Instruction	Legislation
Travel Expenses - general	EIM31800	sections 337 to 340 ITEPA 2003
Travel at start or finish of overseas employment	EIM34020	section 341 ITEPA 2003
Travel between employments where duties performed abroad	EIM34080	section 342 ITEPA 2003
Professional membership fees and subscriptions	EIM32880	sections 343 to 345 ITEPA 2003
Employee liabilities and indemnity insurance	EIM30501	sections 346 to 350 ITEPA 2003
Expenses of ministers of religion	EIM60040	section 351 ITEPA 2003
Agents fees of entertainers	EIM62800	section 352 ITEPA 2003
Travelling expenses of employees working abroad	EIM34010	sections 370 to 371 ITEPA 2003
Travelling expenses of foreigners working in the United Kingdom	EIM35010	section 373 to 375 ITEPA 2003
Foreign accommodation and subsistence costs for overseas employments	EIM34030	section 376 ITEPA 2003
Deductions from seafarers’ earnings	EIM33000	sections 378 to 385 ITEPA 2003
Mileage allowance payments	EIM31330	sections 229 to 232 ITEPA 2003
Capital allowances for machinery or plant	EIM36500	section 36 CAA 2001