EIM31611 lists the circumstances in which a deduction may be available for certain expenses that an employee incurs and pays out of general earnings. The employee may also be treated as having received earnings from the employment where amounts are treated as earnings under the benefits code, including:
A sum received by an employee as a reimbursement of expenses, or
an expense paid on the employee's behalf, may be treated as general
earnings. A deduction is permitted from that charge to the same
extent as it would have been permitted if the expense had been paid
by the employee or the reimbursement had not been made. For an
example of a deduction from an expense see example
Similarly, where an amount is charged as general earnings by the benefits code a deduction is permitted to the extent that a deduction would have been permitted if the employee had incurred and paid an equivalent expense. For an example of a deduction from a benefit see example EIM31617. For an example of a deduction from a living accommodation charge see example EIM31618.