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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Other expenses: flat rate expenses: deciding which flat rate deduction is due

Section 367 ITEPA 2003

The flowchart at EIM32730a sets out the steps you should follow to find out the amount of any flat rate deduction that is due. It should be used together with the list of agreed deductions at EIM32712.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)