EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z
Flat rate expenses
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Flat rate expenses |
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Flat rate expenses: Section 367 ITEPA 2003 |
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Flat rate expenses: when a flat rate deduction is due |
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Flat rate expenses: table of agreed amounts for 2004/05 onwards |
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Flat rate expenses: deduction for actual expense |
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Flat rate expenses: locally agreed flat rate deductions: retrospection |
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Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards |
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Flat rate expenses: deciding which flat rate deduction is due |
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Flat rate expenses: deciding which flat rate deduction is due: flowchart |
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Flat rate expenses: example |
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Flat rate expenses: example |
Home: working from home and household expenses
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Home: working from home |
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Home: working from home: employments where HMRC accept that home is a workplace |
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Home: working from home: substantive duties |
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Home: working from home: examples |
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Home: working from home: service companies |
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Home: working from home: service companies: example |
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Home: working from home: service companies: example |
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Home: working from home: service companies: example |
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Home: household expenses |
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Home: household expenses: expenses that are deductible |
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Home: household expenses: expenses that are not deductible |
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Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments |
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Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples |
Interest paid
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Interest paid |
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Interest paid: example |
Legal costs
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Legal costs |
Losses
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Employment Income Losses |
Medical expenses
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Medical expenses |
Professional fees and subscriptions to professional bodies
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Professional fees and subscriptions: introduction |
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Professional fees and subscriptions: List 3: list of statutory fees and approved bodies |
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Professional fees and subscriptions: trade union subscriptions |
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Professional fees and subscriptions: fees and contributions to named bodies |
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Professional fees and subscriptions: fees and contributions to named bodies: health professionals |
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Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals |
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Professional fees and subscriptions: fees and contributions to named bodies: legal professionals |
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Professional fees and subscriptions: fees and contributions to named bodies: architects |
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Professional fees and subscriptions: fees and contributions to named bodies: teachers |
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Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents |
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Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector |
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Professional fees and subscriptions: occupations in the private security industry |
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Professional fees and subscriptions: annual subscriptions to approved bodies |
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Professional fees and subscriptions: applications for approval |
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Professional fees and subscriptions: claims from individuals for income tax relief |
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Professional fees and subscriptions: subscriptions paid under a deed of covenant |
Professional person's expenses
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Professional person's expenses |
Telephone charges
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Telephone charges |
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Telephone charges: mobile phones |
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Telephone charges: example |
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Telephone charges: mobile phone example |
