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HMRC internal manual

Employment Income Manual

Other expenses: flat rate expenses: example

A joiner in the building industry is entitled to a flat rate deduction for the cost of tools and special clothing. For 2008/09 she receives a deduction for the flat rate amount of £140. In 2009/10 she incurs unusually large expenses because her toolbox is stolen from her car. To replace her tools costs her £350 and she retains receipts to demonstrate the amount she has spent.

She is entitled to deduct £350 for 2009/10, together with any other necessary expenses that she can demonstrate, see EIM32715. In 2010/11 and subsequent years she can go back to using the nationally agreed flat rate amount.