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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Deductions: expenses other than travel: introduction and expenses from A to E

Introduction
  1. EIM32405
    Introduction
Assistant's wages
  1. EIM32410
    Assistant's wages
  2. EIM32415
    Assistant's wages: when a deduction may be given
  3. EIM32420
    Assistant's wages: amount of deduction to be given
  4. EIM32425
    Assistant's wages: operation of PAYE
Blind employee's guide dog
  1. EIM32430
    Blind employee's guide dog
Books
  1. EIM32435
    Books
Car washing
  1. EIM32440
    Car washing
Childminding or other domestic expenses
  1. EIM32445
    Childminding or other domestic expenses
Clothing
  1. EIM32450
    Clothing
  2. EIM32455
    Clothing: case law
  3. EIM32460
    Clothing: example
  4. EIM32461
    Clothing: example
  5. EIM32465
    Clothing: specialist clothing
  6. EIM32470
    Clothing: protective clothing
  7. EIM32471
    Clothing: protective clothing: example
  8. EIM32475
    Clothing: uniforms
  9. EIM32476
    Clothing: uniforms: example
  10. EIM32477
    Clothing: uniforms: example
  11. EIM32478
    Clothing: uniforms provided by employer
  12. EIM32480
    Clothing: the cost of upkeep and replacement of uniform and protective clothing
  13. EIM32481
    Clothing: the cost of upkeep and replacement of uniform and protective clothing: example
  14. EIM32482
    Clothing: the cost of upkeep and replacement of uniform and protective clothing: example
  15. EIM32485
    Clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs
Club subscriptions
  1. EIM32500
    Club subscriptions
Cost of living
  1. EIM32505
    Cost of living: extra cost of living expenses
Diets and food supplements
  1. EIM32507
    Diets and food supplements
Directors' expenses
  1. EIM32510
    Directors' expenses
Dirty money
  1. EIM32515
    Dirty money
Education and training
  1. EIM32520
    Education and training: examination fees
  2. EIM32525
    Education and training: education costs
  3. EIM32530
    Education and training: education costs: case law
  4. EIM32535
    Education and training: where education is part of the duties of the employment
  5. EIM32545
    Education and training: where education is part of the duties of the employment: example
  6. EIM32546
    Education and training: where education is part of the duties of the employment: example
Employment agency fees
  1. EIM32560
    Employment agency fees