EIM32730a - Other expenses: flat rate expenses - deciding which flat rate deduction is due - flowchart
| Is the employer's business within one of the
industries listed at
EIM32712?
|
Is the employee's trade one where expenditure on
tools and special clothing does not depend on the particular
industry in which the individual is employed, that is, electrician,
plumber, carpenter?
 |
| Is a locally agreed allowance appropriate (
EIM32725)
|
| No flat-rate deduction is due. Deal with individual deductions under Section 336 ITEPA 2003 on their merits. |
| Give the allowance shown under the prime industry,
that is,
Electrician - Electrical and Electricity Supply - All other workers Plumber - Heating - Pipe fitters and plumbers Carpenter or Joiner - Building - Joiners and carpenters |
| Establish the full facts as to the expenditure which the workers incur and negotiate an allowance |
| Is the employee's occupation listed under the
relevant industry at
EIM32712?
|
| Is the employee's trade one where expenditure on
tools and special clothing does not depend on the particular
industry in which the individual is employed, that is, electrician,
plumber, carpenter?
|
| Is the employee a manual worker responsible for
the upkeep of tools/special clothing?
|
| No flat-rate deduction is due. Deal with
individual deductions under
on their merits.
|
| Give the deduction appropriate to that occupation (see |
| Give the allowance shown under the prime industry,
that is,
Electrician - Electrical and Electricity Supply - All other workers Plumber - Heating - Pipe fitters and plumbers Carpenter - Building - Joiners and carpenters |
| Give the allowance for 'All other workers' under the appropriate industry (see |
