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HMRC internal manual

Employment Income Manual

Deductions from general earnings: where to find instructions

The general rule for employees’ expenses is Section 336 ITEPA 2003 and you canfind an explanation of the rule at EIM31630. There is advice atEIM31622 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 Section 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
Agent’s 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