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HMRC internal manual

Employment Income Manual

Other expenses: legal costs

Section 336 ITEPA 2003

Legal costs incurred by an employee in order to establish a legal right that he or she enjoys as an employee are not deductible.

In Eagles v Levy (19TC23) a company director incurred legal costs when he took action to recover remuneration due to him from a directorship. The Court refused his request for a deduction. The cost is not incurred necessarily; it is not a cost that each and every employee would have to incur in carrying out the duties of the office, see EIM31640.