EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z

Flat rate expenses

EIM32700

Flat rate expenses

EIM32705

Flat rate expenses: Section 367 ITEPA 2003

EIM32710

Flat rate expenses: when a flat rate deduction is due

EIM32712

Flat rate expenses: table of agreed amounts for 2004/05 onwards

EIM32715

Flat rate expenses: deduction for actual expense

EIM32725

Flat rate expenses: locally agreed flat rate deductions: retrospection

EIM32726

Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards

EIM32730

Flat rate expenses: deciding which flat rate deduction is due

EIM32730a

Flat rate expenses: deciding which flat rate deduction is due: flowchart

EIM32735

Flat rate expenses: example

EIM32736

Flat rate expenses: example

Home: working from home and household expenses

EIM32760

Home: working from home

EIM32775

Home: working from home: employments where HMRC accept that home is a workplace

EIM32780

Home: working from home: substantive duties

EIM32790

Home: working from home: examples

EIM32800

Home: working from home: service companies

EIM32805

Home: working from home: service companies: example

EIM32806

Home: working from home: service companies: example

EIM32807

Home: working from home: service companies: example

EIM32810

Home: household expenses

EIM32815

Home: household expenses: expenses that are deductible

EIM32820

Home: household expenses: expenses that are not deductible

EIM32825

Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments

EIM32830

Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples

Interest paid

EIM32860

Interest paid

EIM32861

Interest paid: example

Legal costs

EIM32865

Legal costs

Losses

EIM32866

Employment Income Losses

Medical expenses

EIM32870

Medical expenses

Professional fees and subscriptions to professional bodies

EIM32880

Professional fees and subscriptions: introduction

EIM32881

Professional fees and subscriptions: List 3: list of statutory fees and approved bodies

EIM32885

Professional fees and subscriptions: trade union subscriptions

EIM32890

Professional fees and subscriptions: fees and contributions to named bodies

EIM32891

Professional fees and subscriptions: fees and contributions to named bodies: health professionals

EIM32892

Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals

EIM32893

Professional fees and subscriptions: fees and contributions to named bodies: legal professionals

EIM32894

Professional fees and subscriptions: fees and contributions to named bodies: architects

EIM32895

Professional fees and subscriptions: fees and contributions to named bodies: teachers

EIM32896

Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents

EIM32897

Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector

EIM32898

Professional fees and subscriptions: occupations in the private security industry

EIM32900

Professional fees and subscriptions: annual subscriptions to approved bodies

EIM32910

Professional fees and subscriptions: applications for approval

EIM32915

Professional fees and subscriptions: claims from individuals for income tax relief

EIM32920

Professional fees and subscriptions: subscriptions paid under a deed of covenant

Professional person's expenses

EIM32930

Professional person's expenses

Telephone charges

EIM32940

Telephone charges

EIM32945

Telephone charges: mobile phones

EIM32950

Telephone charges: example

EIM32951

Telephone charges: mobile phone example