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HMRC internal manual

Employment Income Manual

Tax treatment of insurance agents: expenses

The Confederation of Insurance Trade Unions used to issue a leaflet to members of its constituent unions containing notes on expenses admissible as deductions for income tax purposes. Over time the notes became obsolete, both because of changes in tax legislation and because of changes in the regulatory climate in which insurance agents must work.

Because the notes are now obsolete they are no longer reproduced in this manual(This content has been withheld because of exemptions in the Freedom of Information Act 2000) You should apply the general guidance at EIM31620 onwards to decide if a deduction can be permitted for expenses incurred by insurance agents.