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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of doctors: hospital doctors: treatment of expenses: telephone

Where a hospital doctor who is required by the terms of his or her appointment to have a telephone at his or her residence uses it for the purpose of advising the hospital on the conduct of cases a deduction may be permitted in the circumstances set out in EIM32940.

Where the doctor is employed under the National Health Service, the call charges for outgoing calls to the hospital will, on request, be reimbursed by the employing authority so that, normally, there will be no entitlement to an expenses deduction under Section 336 ITEPA 2003 in respect of such charges. The expense is incurred by choice and not by necessity, see EIM31645.