A nominated Inspector should deal with all claims (Section 377
ITEPA 2003) relating to security expenditure (see
EIM21813).
If an appeal is made against an assessment on the grounds
that a deduction for security expenditure has not been given, make
a report to
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000) before the appeal is notified to the independent tribunal.
The provisions for making claims in Sections 42 and 43 Taxes
Management Act 1970 and described in RE10 do not apply to
deductions under these provisions. Any dispute over the failure to
give a deduction has to be resolved by way of appeal against a
taxpayer’s self assessment on employment income.
