HMRC internal manual

Employment Income Manual

EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z

  1. EIM32700
    Flat rate expenses
  2. EIM32705
    Flat rate expenses: Section 367 ITEPA 2003
  3. EIM32710
    Flat rate expenses: when a flat rate deduction is due
  4. EIM32712
    Flat rate expenses: table of agreed amounts for 2008 to 2009 onwards
  5. EIM32715
    Flat rate expenses: deduction for actual expense
  6. EIM32725
    Flat rate expenses: locally agreed flat rate deductions: retrospection
  7. EIM32726
    Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
  8. EIM32730
    Flat rate expenses: deciding which flat rate deduction is due
  9. EIM32730A
    Flat rate expenses: deciding which flat rate deduction is due: flowchart
  10. EIM32730B
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  11. EIM32730C
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  12. EIM32730D
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  13. EIM32730E
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  14. EIM32730F
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  15. EIM32730G
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  16. EIM32730H
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  17. EIM32730I
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  18. EIM32730J
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  19. EIM32730K
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  20. EIM32730L
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  21. EIM32730M
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  22. EIM32735
    Flat rate expenses: example
  23. EIM32736
    Flat rate expenses: example
  24. EIM32760
    Home: working from home
  25. EIM32775
    Home: working from home: employments where HMRC accept that home is a workplace
  26. EIM32780
    Home: working from home: substantive duties
  27. EIM32790
    Home: working from home: examples
  28. EIM32795
    Working from home: pandemics
  29. EIM32800
    Home: working from home: service companies
  30. EIM32805
    Home: working from home: service companies: example
  31. EIM32806
    Home: working from home: service companies: example
  32. EIM32807
    Home: working from home: service companies: example
  33. EIM32810
    Home: household expenses
  34. EIM32815
    Home: household expenses: expenses that are deductible
  35. EIM32820
    Home: household expenses: expenses that are not deductible
  36. EIM32825
    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments
  37. EIM32830
    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples
  38. EIM32860
    Interest paid
  39. EIM32861
    Interest paid: example
  40. EIM32865
    Legal costs
  41. EIM32866
    Employment Income Losses
  42. EIM32870
    Medical expenses
  43. EIM32880
    Professional fees and subscriptions: introduction
  44. EIM32881
    Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
  45. EIM32885
    Professional fees and subscriptions: trade union subscriptions
  46. EIM32890
    Professional fees and subscriptions: fees and contributions to named bodies
  47. EIM32891
    Professional fees and subscriptions: fees and contributions to named bodies: health professionals
  48. EIM32892
    Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals
  49. EIM32893
    Professional fees and subscriptions: fees and contributions to named bodies: legal professionals
  50. EIM32894
    Professional fees and subscriptions: fees and contributions to named bodies: architects
  51. EIM32895
    Professional fees and subscriptions: fees and contributions to named bodies: teachers
  52. EIM32896
    Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents
  53. EIM32897
    Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector
  54. EIM32898
    Professional fees and subscriptions: occupations in the private security industry
  55. EIM32900
    Professional fees and subscriptions: annual subscriptions to approved bodies
  56. EIM32910
    Professional fees and subscriptions: applications for approval
  57. EIM32915
    Professional fees and subscriptions: claims from individuals for income tax relief
  58. EIM32920
    Professional fees and subscriptions: subscriptions paid under a deed of covenant
  59. EIM32930
    Professional person's expenses
  60. EIM32940
    Telephone charges
  61. EIM32942
    Other expenses: telephone charges: payment package includes free calls
  62. EIM32945
    Telephone charges: mobile phones
  63. EIM32950
    Telephone charges: example
  64. EIM32951
    Telephone charges: mobile phone example