SolvedTCTM04228 | Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes
From HM Revenue & Customs · Tax Credits Technical Manual
The Tax Credits (Definition and Calculation of Income) Regulations, Reg 4(5)
This is the income tax deduction. (See EIM31205)
This is the income tax deduction. (See EIM32350)
This is the income tax deduction. (See EIM16030)
Fees and subscriptions to professional bodies and learned societies (deductible under sections 343 and 344 of the ITEPA 2003)
This is the income tax deduction. (See EIM32880)
Employee liabilities and indemnity insurance premiums (deductible under sections 346 and 347 of the ITEPA 2003)
Entertainers’ expenses (deductible under section 352 of the ITEPA 2003)
This is the income tax deduction. (See EIM62800)
Earnings withheld by an employer under an approved payroll deduction scheme for payments to charity (under section 713 of the ITEPA 2003)
This is the income tax deduction. (See EIM20102)
Fixed sum deductions for repairing and maintaining work equipment (under section 367 of the ITEPA 2003)
Fixed sum deductions from earnings payable out of public revenue (under section 368 of the ITEPA 2003).
This is the income tax deduction . (See EIM60720)
Travel costs and expenses where duties performed abroad (under sections 370 and 371 of the IPETA 2003).
Non-domiciled employee’s travel costs and expenses where duties performed in the UK. (under sections 373 and 374 of the ITEPA 2003).
Foreign Accommodation, subsistence costs and expenses (under section 376 of the ITEPA 2003).
Costs and Expenses in respect of personal security (under section 377 of the ITEPA 2003).
Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.
For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.