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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: professional person's expenses

Sections 336 to 338 ITEPA 2003

A professional person, such as a solicitor or accountant, may hold an office or appointment giving rise to employment income and be allowed a deduction for expenses under Sections 336 to 338 ITEPA 2003 either in his or her PAYE code or self assessment. Alternatively, expenses incurred as a director may be deducted in calculating his or her profits for Trading Income purposes, see EIM31935.

In these cases it is important to make sure that a deduction is not given twice for the same expense. For example, a prominent note should be made on the accounts file.