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HMRC internal manual

Employment Income Manual

Tax treatment of midwives: expenses: use of home

Section 336 ITEPA 2003Midwives are required to advise and examine their patients at intervals during the ante-natal period. For these purposes a domiciliary midwife (that is a midwife who attends his or her patients, at confinement, in their own homes) normally finds it necessary to provide a room at his or her own home, unless facilities are provided by the employer (ordinarily a local authority).

Where, in the absence of other facilities, a domiciliary midwife maintains such a room and incurs expenditure that is not refunded by her employer, a deduction under Section 336 ITEPA 2003 may be permitted, see EIM32810.