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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Tax treatment of income from Government and other Public Departments: expenses deductions under Section 336 ITEPA 2003

Section 336 ITEPA 2003Civil servants are normally reimbursed for all expenses they incur necessarily in performing the duties of their employment. So they are not likely to be entitled to a deduction for expenses under Section 336 ITEPA 2003, see

EIM31630. If a request for a deduction is pressed you should refer it to PD (London). Do not agree any flat-rate deduction for a non-industrial Civil Servant without prior reference to PD.