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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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The general rule for employees’ expenses: necessarily incurred: example

An employee who is a sales manager is asked by her employer to attend a dinner dancefor sales staff. She has two small children and needs to pay a babysitter to look afterthem while she is out. She asks for a deduction for the expense of the babysitter.

No deduction is due. The expense is not one that is necessarily incurred in carryingout the duties of her employment, see EIM31645. Attending theevening function is not part of the duties of her employment as a sales manager eventhough her employer has asked her to attend. Nor is the expense one that each and everyemployee in her employment would have to meet; not all employees would have children.