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HMRC internal manual

Employment Income Manual

Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted: requests for more than the flat rate

Sections 336 and 367 ITEPA 2003

A nurse may request a deduction for laundry expenses that exceeds the agreed flat rate expense deduction in EIM67240. In these cases a deduction should only be given if evidence is provided by way of receipts for the full amount of the deduction.