EIM31623 | The general rule for employees: expenses: specific employments
From HM Revenue & Customs · Employment Income Manual
In some cases, we’ve agreed that particular deductions can be made from the earnings of particular groups of employees. The employments concerned are listed below.
In addition, section 367 ITEPA 2003 permits flat rate deductions to be made from the emoluments of employees working in certain trades for the cost of upkeep of tools or special clothing, see EIM32700.
| Actors | EIM62800 |
|---|---|
| Armed forces | EIM50120 |
| Bank employees | EIM50300 |
| Customs and excise officers | EIM60300 |
| Government/Public Departments | EIM60730 |
| Doctors | EIM61000 |
| Engineering design | EIM62605 |
| Examiners | EIM62910 |
| Fishermen | EIM64000 |
| Journalists | EIM64700 |
| Local government councillors | EIM65930 |
| Lorry drivers | EIM66100 |
| Midwives | EIM66400 |
| Mineworkers | EIM66690 |
| NHS employees | EIM66780 |
| Nursing staff | EIM67200 |
| Parish and Community Council Clerks | EIM67310 |
| Police | EIM68160 |
| Prison staff | EIM68330 |
| Racehorse training or stud farm | EIM68505 |
| Seafarers | EIM70200 |
| Teachers, lecturers and tutors | EIM70700 |
| Tree fellers | EIM70800 |