HMRC internal manual

Employment Income Manual

EIM31624 - The general rule for employees: expenses: specific expenses

The list below explains where to find advice on specific expenses. The advice explains when you should permit a deduction and when you should not.

Assistants wages EIM32410
Blind employee’s guide dog EIM32430
Books EIM32435
Car washing EIM32440
Chargeable overseas earnings; corresponding payments EIM32661
Child minding or other domestic expenses EIM32445
Clothing EIM32450
Club subscriptions EIM32500
Cost of living EIM32505
Director’s expenses EIM32510
Dirty money EIM32515
Education and training EIM32520
Employment agency fees EIM32560
Entertaining EIM32565
Flat rate expenses EIM32700
Home: working from home EIM32760
Interest EIM32860
Legal costs EIM32865
Medical expenses EIM32870
Meetings of trade or professional associations EIM31945
Motor car expenses EIM31330
Overseas conferences, seminars and study tours EIM31950
Professional membership fees and annual subscriptions EIM32880
Professional person’s expenses EIM32930
Telephone charges EIM32940
Trade union subscriptions EIM32885
Travel expenses – general EIM31800
Travel expenses – employees using their own vehicle or bicycle for tax year 2002 to 2003 onwards EIM31200
Travel expenses – travel in the performance of the duties EIM32350
Travel expenses – travel for necessary attendance EIM32000