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Official guidance
Employment Income Manual

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

  • EIM32700 · Deductions: expenses other than travel: expenses from F to Z
  • EIM32705 · Other expenses: flat rate expenses: Section 367 ITEPA 2003
  • EIM32710 · Other expenses: flat rate expenses: when a flat rate deduction is due
  • EIM32712 · Other expenses: flat rate expenses: table of agreed amounts
  • EIM32715 · Other expenses: flat rate expenses: deduction for actual expense
  • EIM32725 · Other expenses: flat rate expenses: locally agreed flat rate deductions: retrospection
  • EIM32726 · Other expenses: flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
  • EIM32730 · Other expenses: flat rate expenses: deciding which flat rate deduction is due
  • EIM32730A · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 1
  • EIM32730B · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 2
  • EIM32730C · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 3
  • EIM32730D · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 4
  • EIM32730E · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 5
  • EIM32730F · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 6
  • EIM32730G · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 7
  • EIM32730H · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 8
  • EIM32730I · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 9
  • EIM32730J · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 10
  • EIM32730K · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 11
  • EIM32730L · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 12
  • EIM32730M · Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 13
  • EIM32735 · Other expenses: flat rate expenses: example
  • EIM32736 · Other expenses: flat rate expenses: example
  • EIM32759 · Other expenses: home: working from home: treatment from 6 April 2026 onwards
  • EIM32760 · Other expenses: home: working from home: treatment prior to 6 April 2026
  • EIM32775 · Other expenses: home: working from home: employments where HMRC accept that home is a workplace: treatment prior to 6 April 2026
  • EIM32780 · Other expenses: home: working from home: substantive duties
  • EIM32790 · Other expenses: home: working from home: examples: treatment prior to 6 April 2026
  • EIM32795 · Other expenses: home: working from home: pandemics
  • EIM32800 · Other expenses: home: working from home: service companies
  • EIM32805 · Other expenses: home: working from home: service companies: example
  • EIM32806 · Other expenses: home: working from home: service companies: example
  • EIM32807 · Other expenses: home: working from home: service companies: example
  • EIM32810 · Other expenses: home: household expenses: treatment prior to 6 April 2026
  • EIM32815 · Other expenses: home: household expenses: expenses that are deductible: treatment prior to 6 April 2026
  • EIM32820 · Other expenses: home: household expenses: expenses that are not deductible
  • EIM32825 · Other expenses: home: household expenses: relation between deduction for employee's expenses and exempt homeworking payments: treatment prior to 6 April 2026
  • EIM32830 · Other expenses: home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples: treatment prior to 6 April 2026
  • EIM32860 · Other expenses: interest paid
  • EIM32861 · Other expenses: interest paid: example
  • EIM32865 · Other expenses: legal costs
  • EIM32866 · Other expenses: Losses
  • EIM32870 · Other expenses: medical expenses
  • EIM32880 · Other expenses: professional fees and subscriptions: introduction
  • EIM32881 · Other expenses: professional fees and subscriptions: List 3: list of statutory fees and approved bodies
  • EIM32885 · Other expenses: professional fees and subscriptions: trade union subscriptions
  • EIM32890 · Other expenses: professional fees and subscriptions: fees and contributions to named bodies
  • EIM32891 · Other expenses: professional fees and subscriptions: health professionals
  • EIM32892 · Other expenses: professional fees and subscriptions: animal health professionals
  • EIM32893 · Other expenses: professional fees and subscriptions: legal professionals
  • EIM32894 · Other expenses: professional fees and subscriptions: architects
  • EIM32895 · Other expenses: professional fees and subscriptions: teachers
  • EIM32896 · Other expenses: professional fees and subscriptions: patent agents and trade mark agents
  • EIM32897 · Other expenses: professional fees and subscriptions: occupations in the transport sector
  • EIM32898 · Other expenses: professional fees and subscriptions: occupations in the private security industry
  • EIM32900 · Other expenses: professional fees and subscriptions: annual subscriptions to approved bodies
  • EIM32910 · Other expenses: professional fees and subscriptions: applications for approval
  • EIM32915 · Other expenses: professional fees and subscriptions: claims by individuals for income tax relief
  • EIM32920 · Other expenses: professional fees and subscriptions: subscriptions paid under a deed of covenant
  • EIM32930 · Other expenses: professional person's expenses
  • EIM32935 · Other expenses: telephone charges: treatment from 6 April 2026 onwards
  • EIM32940 · Other expenses: telephone charges: treatment prior to 6 April 2026
  • EIM32942 · Other expenses: telephone charges: payment package includes free calls
  • EIM32945 · Other expenses: telephone charges: mobile phones
  • EIM32950 · Other expenses: telephone charges: example
  • EIM32951 · Other expenses: telephone charges: mobile phone example
  1. Deductions: expenses other than travel: table of contents: expenses from F to Z
  2. Other expenses: professional fees and subscriptions: occupations in the private security industry

EIM32898 | Other expenses: professional fees and subscriptions: occupations in the private security industry

From HM Revenue & Customs · Employment Income Manual

Section 343(2) ITEPA 2003

The following fees may be eligible for a deduction under Section 343 ITEPA 2003 from earnings from an employment.

Security Industry Authority

The fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.

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