EIM31623 - The general rule for employees: expenses: specific employments

In some cases, we’ve agreed that particular deductions can be made from the earnings of particular groups of employees. The employments concerned are listed below.

In addition, section 367 ITEPA 2003 permits flat rate deductions to be made from the emoluments of employees working in certain trades for the cost of upkeep of tools or special clothing, see EIM32700.

Actors EIM62800
Armed forces EIM50120
Bank employees EIM50300
Customs and excise officers EIM60300
Government/Public Departments EIM60730
Doctors EIM61000
Engineering design EIM62605
Examiners EIM62910
Fishermen EIM64000
Journalists EIM64700
Local government councillors EIM65930
Lorry drivers EIM66100
Midwives EIM66400
Mineworkers EIM66690
NHS employees EIM66780
Nursing staff EIM67200
Parish and Community Council Clerks EIM67310
Police EIM68160
Prison staff EIM68330
Racehorse training or stud farm EIM68505
Seafarers EIM70200
Teachers, lecturers and tutors EIM70700
Tree fellers EIM70800