ESM10034 | off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: miscellaneous expenses

Medical Insurance

EIM01550 sets out the tax treatment of medical expenses.

Chapter 10, Part 2 ITEPA 2003 does not change these rules.

Accountancy Fees

The cost of tax advice in relation to off-payroll working is not a deductible expense in the deemed payment calculation (see ESM10028).