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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

The general rule for employees’ expenses: specific employments

In some cases we have agreed that particular deductions can be made from the earningsof particular groups of employees. The employments concerned are listed below.

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

Armed forces EIM50120
   
Bank employees EIM50300
Customs and excise officers EIM60300
Government/Public Departments EIM60730
Doctors EIM61000
Engineering design EIM62605
Actors EIM62800
Examiners EIM62910
Fishermen EIM64000
Journalists EIM64700
Local government councillors EIM65930
Lorry drivers EIM66100
Midwives EIM66400
Mineworkers EIM66690
NHS employees EIM66780
North Sea offshore oil and gas EIM67190
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