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HMRC internal manual

Tax Credits Technical Manual

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

The Tax Credits (Definition and Calculation of Income) Regulations, Reg 4(5)

Mileage allowance relief (under sections 231 - 232 of the ITEPA 2003)

This is the income tax deduction. (See EIM31205)

Travel Expenses (under sections 336 - 342 of the ITEPA 2003)

This is the income tax deduction. (See EIM32350)

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Non-cash vouchers and Credit Tokens (under sections 362 - 363 of the ITEPA 2003)

This is the income tax deduction. (See EIM16030)

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Fees and subscriptions to professional bodies and learned societies (deductible under sections 343 and 344 of the ITEPA 2003)

This is the income tax deduction. (See EIM32880)

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Employee liabilities and indemnity insurance premiums (deductible under sections 346 and 347 of the ITEPA 2003)

This is the income tax deduction. (See EIM30501-EIM30509)

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Entertainers’ expenses (deductible under section 352 of the ITEPA 2003)

This is the income tax deduction. (See EIM62800)

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Earnings withheld by an employer under an approved payroll deduction scheme for payments to charity (under section 713 of the ITEPA 2003)

This is the income tax deduction. (See EIM20102)

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Fixed sum deductions for repairing and maintaining work equipment (under section 367 of the ITEPA 2003)

This is the income tax deduction (See EIM32705-EIM32736)

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Fixed sum deductions from earnings payable out of public revenue (under section 368 of the ITEPA 2003).

This is the income tax deduction . (See EIM60720)

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Travel costs and expenses where duties performed abroad (under sections 370 and 371 of the IPETA 2003).

This is the income tax deduction (See EIM34001 and EIM34025-EIM34140)

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Non-domiciled employee’s travel costs and expenses where duties performed in the UK. (under sections 373 and 374 of the ITEPA 2003).

This is the income tax deduction .(See EIM35001 and EIM35010-EIM35140)

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Foreign Accommodation, subsistence costs and expenses (under section 376 of the ITEPA 2003).

This is the income tax deduction . (See EIM34120 and EIM34190-EIM34200)

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Costs and Expenses in respect of personal security (under section 377 of the ITEPA 2003).

This is the income tax deduction . (See EIM34120 and EIM34190-EIM34200)

 

Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.

For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.