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EIM31600 | Deductions from general earnings: contents

From HM Revenue & Customs · Employment Income Manual

Contents55 entries

  1. EIM31610Deductions from general earnings: introduction
  2. EIM31611Deductions from general earnings: where to find instructions
  3. EIM31615Deductions from general earnings: the benefits code
  4. EIM31616Deductions from general earnings: the benefits code: example of deduction from expenses payments
  5. EIM31617Deductions from general earnings: the benefits code: example of deduction from benefits charge
  6. EIM31618Deductions from general earnings: the benefits code: example of deduction from living accommodation charge
  7. EIM31620The general rule for employees’ expenses: introduction
  8. EIM31622The general rule for employees: expenses: how to find the advice you need
  9. EIM31623The general rule for employees: expenses: specific employments
  10. EIM31624The general rule for employees: expenses: specific expenses
  11. EIM31625The general rule for employees: expenses: changes
  12. EIM31630The general rule for employees expenses: key words and phrases
  13. EIM31631The general rule for employees expenses: relief is limited to expenses actually incurred: example
  14. EIM31632The general rule for employees expenses: relief is limited to expenses actually incurred: example
  15. EIM31633The general rule for employees: expenses: relief is limited to actual expenses incurred: example
  16. EIM31635The general rule for employees: expenses: get the facts
  17. EIM31636The general rule for employees: expenses: the restrictive nature of the rule
  18. EIM31637The general rule for employees' expenses: do not be overly restrictive
  19. EIM31640The general rule for employees: expenses: each and every holder
  20. EIM31641The general rule for employees: expenses: each and every holder: Ricketts v Colquhoun
  21. EIM31642The general rule for employees: expenses: each and every holder: the nature of the expense not the amount
  22. EIM31643The general rule for employees: expenses: each and every holder: example
  23. EIM31645The general rule for employees: expenses: necessarily incurred
  24. EIM31646The general rule for employees: expenses: necessarily incurred: an unavoidable expense may not be necessary
  25. EIM31647The general rule for employees: expenses: necessarily incurred: an expense is not deductible merely because the employer requires it
  26. EIM31648The general rule for employees: expenses: necessarily incurred: example
  27. EIM31650The general rule for employees expenses: in the performance of the duties
  28. EIM31651The general rule for employees’ expenses: in the performance of the duties: decided cases
  29. EIM31652The general rule for employees: expenses: in the performance of the duties: Fitzpatrick v CIR
  30. EIM31653The general rule for employees expenses: in the performance of the duties: example
  31. EIM31655The general rule for employees’ expenses: deductions not to exceed earnings
  32. EIM31657The Schedule E expenses rule: incur and defray out of the emoluments: dispensations
  33. EIM31658The general rule for employees: expenses: deductions not to exceed earnings: example
  34. EIM31659The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
  35. EIM31660The general rule for employees: expenses: wholly and exclusively
  36. EIM31661The general rule for employees' expenses: wholly and exclusively: apportionment
  37. EIM31662The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was permitted
  38. EIM31663The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
  39. EIM31664The general rule for employees expenses: wholly and exclusively: expenditure with only incidental personal consequences
  40. EIM31665The general rule for employees: expenses: wholly and exclusively: example
  41. EIM31700The general rule for employees' expenses: dealing with expenses: when to permit a deduction
  42. EIM31705The general rule for employees: expenses: dealing with expenses: how to resolve a dispute
  43. EIM31706The general rule for employees’ expenses: dealing with expenses: how to resolve a dispute: appeal against assessment
  44. EIM31707The general rule for employees’ expenses: dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive
  45. EIM31710The general rule for employees: expenses: dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
  46. EIM31715The general rule for employees: expenses: dealing with expenses: what evidence should be provided?
  47. EIM31720The general rule for employees: expenses: dealing with expenses: false statements
  48. EIM31750The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
  49. EIM31751The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
  50. EIM31755The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings taxable on remittance under Section 26 ITEPA 2003
  51. EIM31756The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings taxable on remittance under Section 26 ITEPA 2003: example
  52. EIM31760The general rule for employees’ expenses: expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle
  53. EIM31761The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: tax year 2002 to 2003 onwards: use of own vehicle or bicycle: example
  54. EIM31770The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings taxable on remittance: chargeable overseas earnings
  55. EIM31771The general rule for employees' expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example