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HMRC internal manual

Employment Income Manual

The general rule for employees’ expenses: how to find the advice you need

To check whether a deduction can be made under the general rule for employers’expenses you should follow the steps below in order.

  1. Is the employment included in the list in EIM31623? If it is then look at the advice on that employment to find what deductions can be made.
  2. Is the expense listed at EIM31624? If it is then look at the advice on that expense to find out whether a deduction can be made.
  3. Otherwise, look at the general advice on the operation of the rule beginning at EIM31630.