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HMRC internal manual

Employment Income Manual

The general rule for employees’ expenses: deductions not to exceed earnings: example

An individual is employed as a teacher and separately employed as coach to a localyouth football team. As coach she is paid £100 a year but she incurs expenses of £1,000a year in travelling to away matches. She pays the expenses herself and is not reimbursedby her employer.

She is only allowed a deduction of £100 for her travelling expenses. She cannot claima loss for the remaining £900 and nor can she deduct that amount from her teachingincome.