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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Other expenses: home: household expenses

Section 336 ITEPA 2003

Where you accept that an employee’s home is a workplace (see EIM32760) you can permit a deduction for certain household expenses.

EIM32815 lists the expenses that can be deducted.

EIM32820 explains why other household expenses cannot bededucted.