EIM31624 - The general rule for employees’ expenses: specific expenses

The list below explains where to find advice on specific expenses. The advice explains when you should permit a deduction and when you should not.

Assistants wagesEIM32410
Blind employee's guide dogEIM32430
BooksEIM32435
Car washingEIM32440
Child minding or other domestic expensesEIM32445
ClothingEIM32450
Club subscriptionsEIM32500
Cost of livingEIM32505
Director's expensesEIM32510
Dirty moneyEIM32515
Education and trainingEIM32520
Employment agency feesEIM32560
EntertainingEIM32565
Chargeable overseas earnings; corresponding paymentsEIM32661
Flat rate expensesEIM32700
Home: working from homeEIM32760
InterestEIM32860
Legal costsEIM32865
Medical expensesEIM32870
Meetings of trade or professional associationsEIM31945
Motor car expensesEIM31330
Overseas conferences, seminars and study toursEIM31950
Professional membership fees and annual subscriptionsEIM32880
Professional person's expensesEIM32930
Telephone chargesEIM32940
Trade Union subscriptionsEIM32885
Travel expenses – generalEIM31800
Travel expenses – employees using their own vehicle or bicycle for 2002/03 onwardsEIM31200
Travel expenses – travel in the performance of the dutiesEIM32350
Travel expenses – travel for necessary attendanceEIM32000