Allowable expenses are
1) expenses wholly, exclusively and necessarily incurred
during the employment
and
2) payments made solely because of the employment
3) not usually subject to tax
Allowable expenses include tools needed to do a job or
business use of a private telephone
Note NI may still be paid on non-taxable expenses. When
lifting expenses from the gross pay the decision maker must also
adjust the NI amount and the amount of any pension affected by
those expenses. The calculation at DMG23121 can be applied to
obtain the NI figure relative to the amount of expenses
