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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Deductions for employee’s expenses

  • Crossheading Introduction
  • Crossheading General rule for deduction of employee’s expenses
  • Crossheading Travel expenses
  • Crossheading Fees and subscriptions
  • Crossheading Employee liabilities and indemnity insurance
  • Crossheading Expenses of ministers of religion
  • Crossheading Agency fees paid by entertainers
  • Crossheading Special rules for earnings with a foreign element
  • Crossheading Disallowance of business entertainment and gifts expenses
  • Crossheading Other rules preventing deductions of particular kinds
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Part 5 Employment income: deductions allowed from earnings

Chapter 2 Deductions for employee’s expenses

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading General rule for deduction of employee’s expenses
  3. Crossheading Travel expenses
  4. Crossheading Fees and subscriptions
  5. Crossheading Employee liabilities and indemnity insurance
  6. Crossheading Expenses of ministers of religion
  7. Crossheading Agency fees paid by entertainers
  8. Crossheading Special rules for earnings with a foreign element
  9. Crossheading Disallowance of business entertainment and gifts expenses
  10. Crossheading Other rules preventing deductions of particular kinds
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