EIM31623 - The general rule for employees’ expenses: specific employments
In some cases we have agreed that particular deductions can be
made from the earnings of particular groups of employees. The
employments concerned are listed below.
In addition Section 367 ITEPA 2003 permits flat rate
deductions to be made from the emoluments of employees working in
certain trades for the cost of upkeep of tools or special clothing,
see
EIM32700.
| Armed forces | EIM50120 |
| Bank employees | EIM50300 |
| Customs and excise officers | EIM60300 |
| Government/Public Departments | EIM60730 |
| Doctors | EIM61000 |
| Engineering design | EIM62605 |
| Actors | EIM62800 |
| Examiners | EIM62910 |
| Fishermen | EIM64000 |
| Journalists | EIM64700 |
| Local government councillors | EIM65930 |
| Lorry drivers | EIM66100 |
| Midwives | EIM66400 |
| Mineworkers | EIM66690 |
| NHS employees | EIM66780 |
| North Sea offshore oil and gas | EIM67190 |
| Nursing staff | EIM67200 |
| Parish and Community Council Clerks | EIM67310 |
| Police | EIM68160 |
| Prison staff | EIM68330 |
| Racehorse training or stud farm | EIM68505 |
| Seafarers | EIM70200 |
| Teachers, lecturers and tutors | EIM70700 |
| Tree fellers | EIM70800 |
