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.
- 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.
- 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.
- Otherwise, look at the general advice on the operation of the rule beginning at EIM31630.