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HMRC internal manual

Employment Income Manual

Tax treatment of examiners: deductions for expenses

Section 336 ITEPA 2003Examiners are entitled to a deduction under Section 336 ITEPA 2003 for expenses wholly, exclusively and necessarily incurred in the performance of their duties, to the extent that the examining body does not reimburse those expenses, see


The most common deductible expenses are likely to be the cost of telephone calls, postage and stationery and possibly payments for assistance in totalling marks, see EIM32415.

The amounts involved are likely to be small and so detailed enquiries need not be made unless the expenses seem unreasonably high compared with the fees received.