EIM31600 | Deductions from general earnings: contents

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