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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Deductions from general earnings charged on remittance

Section 353 ITEPA 2003The rules in Sections 336 to 342 ITEPA 2003 dealing with deductions for travelling and other expenses do not apply to general earnings charged on remittance under Section 22 or Section 26. There is a special rule for deductions from earnings charged on remittance in Section 353. See

EIM31755 for further information.