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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Tax treatment of fishermen: expenses deductions

It would not be practical to determine a national flat-rate expenses deduction for clothing and tools that would apply to all fishermen. Conditions vary from port to port and there is no trade union that represents the majority of fishermen.

Where it is appropriate to do so, a local office can negotiate a local flat-rate expenses deduction for the fishermen with whom it deals. This may be negotiated with the local association or trade union that represents them.

Guidance on flat-rate expenses deductions is at EIM32700.