EIM32700CT | Deductions: expenses other than travel: table of contents: expenses from F to Z

Contents66 entries

1. EIM32700Deductions: expenses other than travel: expenses from F to Z
2. EIM32705Other expenses: flat rate expenses: Section 367 ITEPA 2003
3. EIM32710Other expenses: flat rate expenses: when a flat rate deduction is due
4. EIM32712Other expenses: flat rate expenses: table of agreed amounts
5. EIM32715Other expenses: flat rate expenses: deduction for actual expense
6. EIM32725Other expenses: flat rate expenses: locally agreed flat rate deductions: retrospection
7. EIM32726Other expenses: flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
8. EIM32730Other expenses: flat rate expenses: deciding which flat rate deduction is due
9. EIM32730AOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 1
10. EIM32730BOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 2
11. EIM32730COther expenses: flat rate expenses - deciding which flat rate deduction is due: step 3
12. EIM32730DOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 4
13. EIM32730EOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 5
14. EIM32730FOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 6
15. EIM32730GOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 7
16. EIM32730HOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 8
17. EIM32730IOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 9
18. EIM32730JOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 10
19. EIM32730KOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 11
20. EIM32730LOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 12
21. EIM32730MOther expenses: flat rate expenses - deciding which flat rate deduction is due: step 13
22. EIM32735Other expenses: flat rate expenses: example
23. EIM32736Other expenses: flat rate expenses: example
24. EIM32759Other expenses: home: working from home: treatment from 6 April 2026 onwards
25. EIM32760Other expenses: home: working from home: treatment prior to 6 April 2026
26. EIM32775Other expenses: home: working from home: employments where HMRC accept that home is a workplace: treatment prior to 6 April 2026
27. EIM32780Other expenses: home: working from home: substantive duties
28. EIM32790Other expenses: home: working from home: examples: treatment prior to 6 April 2026
29. EIM32795Other expenses: home: working from home: pandemics
30. EIM32800Other expenses: home: working from home: service companies
31. EIM32805Other expenses: home: working from home: service companies: example
32. EIM32806Other expenses: home: working from home: service companies: example
33. EIM32807Other expenses: home: working from home: service companies: example
34. EIM32810Other expenses: home: household expenses: treatment prior to 6 April 2026
35. EIM32815Other expenses: home: household expenses: expenses that are deductible: treatment prior to 6 April 2026
36. EIM32820Other expenses: home: household expenses: expenses that are not deductible
37. EIM32825Other expenses: home: household expenses: relation between deduction for employee's expenses and exempt homeworking payments: treatment prior to 6 April 2026
38. EIM32830Other expenses: home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples: treatment prior to 6 April 2026
39. EIM32860Other expenses: interest paid
40. EIM32861Other expenses: interest paid: example
41. EIM32865Other expenses: legal costs
42. EIM32866Other expenses: Losses
43. EIM32870Other expenses: medical expenses
44. EIM32880Other expenses: professional fees and subscriptions: introduction
45. EIM32881Other expenses: professional fees and subscriptions: List 3: list of statutory fees and approved bodies
46. EIM32885Other expenses: professional fees and subscriptions: trade union subscriptions
47. EIM32890Other expenses: professional fees and subscriptions: fees and contributions to named bodies
48. EIM32891Other expenses: professional fees and subscriptions: health professionals
49. EIM32892Other expenses: professional fees and subscriptions: animal health professionals
50. EIM32893Other expenses: professional fees and subscriptions: legal professionals
51. EIM32894Other expenses: professional fees and subscriptions: architects
52. EIM32895Other expenses: professional fees and subscriptions: teachers
53. EIM32896Other expenses: professional fees and subscriptions: patent agents and trade mark agents
54. EIM32897Other expenses: professional fees and subscriptions: occupations in the transport sector
55. EIM32898Other expenses: professional fees and subscriptions: occupations in the private security industry
56. EIM32900Other expenses: professional fees and subscriptions: annual subscriptions to approved bodies
57. EIM32910Other expenses: professional fees and subscriptions: applications for approval
58. EIM32915Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
59. EIM32920Other expenses: professional fees and subscriptions: subscriptions paid under a deed of covenant
60. EIM32930Other expenses: professional person's expenses
61. EIM32935Other expenses: telephone charges: treatment from 6 April 2026 onwards
62. EIM32940Other expenses: telephone charges: treatment prior to 6 April 2026
63. EIM32942Other expenses: telephone charges: payment package includes free calls
64. EIM32945Other expenses: telephone charges: mobile phones
65. EIM32950Other expenses: telephone charges: example
66. EIM32951Other expenses: telephone charges: mobile phone example