IR35: Frequently Asked Questions - Expenses

Each link below will take you to a question on an Expenses topic.

1. Personal Service Company workers will be worse off than ordinary employees under the legislation because they will only be able to claim 5 per cent of their expenses
   
   
2. What sort of expenses will be covered by the 5 per cent?
   
   
3. Can I get tax relief on payments to secure professional indemnity insurance?
   
   
4. Will travel expenses be allowed?
   
   
5. How do I apportion expenses between engagements that are affected by the IR35 rules and those which are not?
   
   
6. Can I get tax relief when working out the IR35 deemed payment for money spent by my Personal Service Company on training?
   
   
7. How will company car expenses be treated?
   
   
8. What sort of capital allowances can be deducted when working out the IR35 deemed payment?
   
   
9. Should I deduct the 5 per cent expense allowance from income for each relevant engagement? [Added 14/04/00]
   
   
10. Does all capital expenditure now have to be made by an employee through expenses and not by the company except where such purchases are made from the 5% allowance? [Added 14/04/00]
    
    
11. How do I apportion the expenses when working out the IR35 deemed payment where a contract straddles the end of the tax year? [Added 14/04/00]
    
    

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