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HMRC internal manual

Employment Income Manual

Tax treatment of journalists: deductions for expenses: newspapers and periodicals

Section 336 ITEPA 2003

No deduction under Section 336 ITEPA 2003 can be permitted for the cost of newspapers or magazines purchased by a journalist merely in order to keep informed or up-to-date. The expense is not incurred in the performance of the duties of the journalist’s employment.

This conclusion was reached by the House of Lords in the case of Fitzpatrick and others v CIR (66TC407). The case is discussed at EIM31652.