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Contents

Official guidance
Employment Income Manual

EIM32401 · Deductions: expenses other than travel: introduction and expenses from A to E

  • EIM32405 · Other expenses: introduction
  • EIM32410 · Other expenses: assistant's wages
  • EIM32415 · Other expenses: assistant's wages: when a deduction may be given
  • EIM32420 · Other expenses: assistant's wages: amount of deduction to be given
  • EIM32425 · Other expenses: assistant's wages: operation of PAYE
  • EIM32430 · Other expenses: blind employee's guide dog
  • EIM32435 · Other expenses: books
  • EIM32440 · Other expenses: car washing
  • EIM32445 · Other expenses: childminding or other domestic expenses
  • EIM32450 · Other expenses: clothing
  • EIM32455 · Other expenses: clothing: case law
  • EIM32460 · Other expenses: clothing: example
  • EIM32461 · Other expenses: clothing: example
  • EIM32465 · Other expenses: clothing: specialist clothing
  • EIM32470 · Other expenses: clothing: protective clothing
  • EIM32471 · Other expenses: clothing: protective clothing: example
  • EIM32475 · Other expenses: clothing: uniforms
  • EIM32476 · Other expenses: clothing: uniforms: example
  • EIM32477 · Other expenses: clothing: uniforms: example
  • EIM32480 · Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing
  • EIM32481 · Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: example
  • EIM32482 · Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: example
  • EIM32485 · Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs
  • EIM32500 · Other expenses: club subscriptions
  • EIM32505 · Other expenses: cost of living: extra cost of living expenses
  • EIM32507 · Other expenses: diets and food supplements
  • EIM32510 · Other expenses: directors' expenses
  • EIM32515 · Other expenses: dirty money
  • EIM32520 · Other expenses: education and training: examination fees
  • EIM32525 · Other expenses: education and training: education costs
  • EIM32530 · Other expenses: education and training: education costs: case law
  • EIM32535 · Other expenses: education and training: where education is part of the duties of the employment
  • EIM32540 · Other expenses: education and training: where education is part of the duties of the employment: medical course and exam list
  • EIM32545 · Other expenses: education and training: where education is part of the duties of the employment: examples
  • EIM32546 · Other expenses: education and training where education is part of the duties of the employment: example
  • EIM32560 · Other expenses: employment agency fees
  1. Deductions: expenses other than travel: introduction and expenses from A to E
  2. Other expenses: assistant's wages: operation of PAYE

EIM32425 | Other expenses: assistant's wages: operation of PAYE

From HM Revenue & Customs · Employment Income Manual

If you accept that the conditions in EIM32415 and EIM32420 are met, so that a deduction is due for wages paid by an employee to an assistant, you should consider whether PAYE has been properly operated.

Find out whether deduction documents have previously been issued to the employee. If not, follow the procedures at EP860 onwards.

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