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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: in the performance of the duties: decided cases

There are a number of cases in which the Courts have held that expenditure incurred inconnection with an employment was not deductible because it was not incurred in theperformance of the duties of the employment. Examples include

Shortt v McIlgorm (26TC262) Fees paid to an employment agency to get a job, see EIM32560.
   
Blackwell v Mills (26TC468) Cost of attending evening classes to become better qualified, see EIM32525.
Eagles v Levy (19TC23) Legal costs to recover wages, see EIM32865.
Ansell v Brown (73TC338) Cost of dietary supplements for professional sports player, see EIM32507.