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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Other expenses: introduction

Section 336 ITEPA 2003

This chapter explains the application of the general rule for employees’ expenses in Section 336 ITEPA 2003 to particular expenses other than travelling expenses.

If you cannot find advice in this chapter about whether a particular expense is deductible, you should look at the chapter dealing with particular employments to see if that deals with the employment you are considering, see EIM31623. If that does not help you will need to consider the matter from first principles by applying the tests introduced at EIM31630.

The expenses in this chapter are dealt with in alphabetical order.