SolvedEIM31611 | Deductions from general earnings: where to find instructions
From HM Revenue & Customs · Employment Income Manual
The general rule for employees’ expenses is section 336 ITEPA 2003 and you can find an explanation of the rule at EIM31630. There is advice at EIM31622 to show you where to find particular instructions.
Some other important legislation that permits deductions is listed below.
| Deduction | Instruction | Legislation |
|---|---|---|
| Travel Expenses - general | EIM31800 | sections 337 to 340 ITEPA 2003 |
| Travel at start or finish of overseas employment | EIM34020 | section 341 ITEPA 2003 |
| Travel between employments where duties performed abroad | EIM34080 | section 342 ITEPA 2003 |
| Professional membership fees and subscriptions | EIM32880 | sections 343 to 345 ITEPA 2003 |
| Employee liabilities and indemnity insurance | EIM30501 | sections 346 to 350 ITEPA 2003 |
| Expenses of ministers of religion | EIM60040 | section 351 ITEPA 2003 |
| Agents fees of entertainers | EIM62800 | section 352 ITEPA 2003 |
| Travelling expenses of employees working abroad | EIM34010 | sections 370 to 371 ITEPA 2003 |
| Travelling expenses of foreigners working in the United Kingdom | EIM35010 | section 373 to 375 ITEPA 2003 |
| Foreign accommodation and subsistence costs for overseas employments | EIM34030 | section 376 ITEPA 2003 |
| Deductions from seafarers’ earnings | EIM33000 | sections 378 to 385 ITEPA 2003 |
| Mileage allowance payments | EIM31330 | sections 229 to 232 ITEPA 2003 |
| Capital allowances for machinery or plant | EIM36500 | section 36 CAA 2001 |