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HMRC internal manual

Employment Income Manual

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Other expenses: assistant's wages: when a deduction may be given

As a general rule no deduction can be given under Section 336 ITEPA 2003 for the payment of wages to an assistant, see EIM32410. There are a number of exceptions to this rule.

A deduction can be given in the following circumstances:

  • where the employee is paid solely by results so that, in taking on assistance, the employee can maximise his or her earnings from the employment. Examples include examiners who pay others to carry out arithmetical checks of marks, see EIM62910.
  • where it is actually part of the duties of the employment to engage and remunerate assistants to do some of the work. Examples include * sub-postmasters who are responsible for providing adequate staff, see EIM68210 and

    * clergymen, see EIM60047.
          
       
    

For the amount of the deduction to be given see EIM32420.