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.
|Customs and excise officers||EIM60300|
|Local government councillors||EIM65930|
|North Sea offshore oil and gas||EIM67190|
|Parish and Community Council Clerks||EIM67310|
|Racehorse training or stud farm||EIM68505|
|Teachers, lecturers and tutors||EIM70700|