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 wages	EIM32410
Blind employee’s guide dog	EIM32430
Books	EIM32435
Car washing	EIM32440
Chargeable overseas earnings; corresponding payments	EIM32661
Child minding or other domestic expenses	EIM32445
Clothing	EIM32450
Club subscriptions	EIM32500
Cost of living	EIM32505
Director’s expenses	EIM32510
Dirty money	EIM32515
Education and training	EIM32520
Employment agency fees	EIM32560
Entertaining	EIM32565
Flat rate expenses	EIM32700
Home: working from home	EIM32760
Interest	EIM32860
Legal costs	EIM32865
Medical expenses	EIM32870
Meetings of trade or professional associations	EIM31945
Motor car expenses	EIM31330
Overseas conferences, seminars and study tours	EIM31950
Professional membership fees and annual subscriptions	EIM32880
Professional person’s expenses	EIM32930
Telephone charges	EIM32940
Trade union subscriptions	EIM32885
Travel expenses – general	EIM31800
Travel expenses – employees using their own vehicle or bicycle for tax year 2002 to 2003 onwards	EIM31200
Travel expenses – travel in the performance of the duties	EIM32350
Travel expenses – travel for necessary attendance	EIM32000