EIM31600 - Deductions from general earnings: table of contents
Deductions from general earnings
| EIM31610 | Introduction |
| EIM31611 | Where to find instructions |
| EIM31615 | The benefits code |
| EIM31616 | The benefits code: example of deduction from expenses payments |
| EIM31617 | The benefits code: example of deduction from benefits charge |
| EIM31618 | The benefits code: example of deduction from living accommodation charge |
The general rule for employees' expenses
| EIM31620 | Introduction |
| EIM31622 | How to find the advice you need |
| EIM31623 | Specific employments |
| EIM31624 | Specific expenses |
| EIM31625 | Recent changes |
Key words and phrases
| EIM31630 | Key words and phrases |
| EIM31631 | Relief is limited to expenses actually incurred: example |
| EIM31632 | Relief is limited to expenses actually incurred: example |
| EIM31633 | Relief is limited to expenses actually incurred: example |
| EIM31635 | Get the facts |
| EIM31636 | The restrictive nature of the rule |
| EIM31637 | Do not be overly restrictive |
Each and every holder
| EIM31640 | Each and every holder |
| EIM31641 | Each and every holder: Ricketts v Colquhoun |
| EIM31642 | Each and every holder: the nature of the expense not the amount |
| EIM31643 | Each and every holder: example |
Necessarily incurred
| EIM31645 | Necessarily incurred |
| EIM31646 | Necessarily incurred: an unavoidable expense may not be necessary |
| EIM31647 | Necessarily incurred: an expense is not deductible merely because the employer requires it |
| EIM31648 | Necessarily incurred: example |
In the performance of the duties
| EIM31650 | In the performance of the duties |
| EIM31651 | In the performance of the duties: decided cases |
| EIM31652 | In the performance of the duties: Fitzpatrick v CIR |
| EIM31653 | In the performance of the duties: example |
Deductions not to exceed earnings
| EIM31655 | Deductions not to exceed earnings |
| EIM31657 | Deductions not to exceed earnings: dispensations |
| EIM31658 | Deductions not to exceed earnings: example |
Effect of reimbursement
| EIM31659 | Effect of reimbursement: reimbursement not claimed |
Wholly and exclusively
| EIM31660 | Wholly and exclusively |
| EIM31661 | Wholly and exclusively: apportionment |
| EIM31662 | Wholly and exclusively: apportionment: decided cases in which apportionment was permitted |
| EIM31663 | Wholly and exclusively: apportionment: decided cases in which apportionment was not permitted |
| EIM31664 | Wholly and exclusively: expenditure with only incidental personal consequences |
| EIM31665 | Wholly and exclusively: example |
Dealing with expenses
| EIM31700 | Dealing with expenses: when to permit a deduction |
| EIM42430 | Dealing with expenses: timing of deduction |
| EIM31705 | Dealing with expenses: how to resolve a dispute |
| EIM31706 | Dealing with expenses: how to resolve a dispute: appeal against assessment |
| EIM31707 | Dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive |
| EIM31710 | Dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense |
| EIM31715 | Dealing with expenses: what evidence should be provided? |
| EIM31720 | Dealing with expenses: false statements |
Expenses that are deductible when some or all of the duties are performed outside the UK
| EIM31750 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings |
| EIM31751 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example |
| EIM31755 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance |
| EIM31756 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: example |
| EIM31760 | Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle |
| EIM31761 | Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle: example |
| EIM31770 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings |
| EIM31771 | Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example |
