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HMRC internal manual

Employment Status Manual

Basic principles: off-payroll working: miscellaneous expenses

Medical Insurance

EIM01550 sets out the tax treatment of medical expenses.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01550

Chapter 10 Part 2 ITEPA 2003 does not change these rules.

 

Accountancy Fees

Tax advice in relation to off-payroll working in the public sector is not deductible.