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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 2

Is the employee’s trade one where expenditure on tools and special clothing does not depend on the particular industry in which the individual is employed, such as, electrician, plumber, or carpenter?

Yes go to EIM32730e  No go to EIM32730c