EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z

Flat rate expenses

EIM32700Flat rate expenses
EIM32705Flat rate expenses: Section 367 ITEPA 2003
EIM32710Flat rate expenses: when a flat rate deduction is due
EIM32712Flat rate expenses: table of agreed amounts for 2004/05 onwards
EIM32715Flat rate expenses: deduction for actual expense
EIM32725Flat rate expenses: locally agreed flat rate deductions: retrospection
EIM32726Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
EIM32730Flat rate expenses: deciding which flat rate deduction is due
EIM32730aFlat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32735Flat rate expenses: example
EIM32736Flat rate expenses: example

Home: working from home and household expenses

EIM32760Home: working from home
EIM32775Home: working from home: employments where HMRC accept that home is a workplace
EIM32780Home: working from home: substantive duties
EIM32790Home: working from home: examples
EIM32800Home: working from home: service companies
EIM32805Home: working from home: service companies: example
EIM32806Home: working from home: service companies: example
EIM32807Home: working from home: service companies: example
EIM32810Home: household expenses
EIM32815Home: household expenses: expenses that are deductible
EIM32820Home: household expenses: expenses that are not deductible
EIM32825Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments
EIM32830Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples

Interest paid

EIM32860Interest paid
EIM32861Interest paid: example

Legal costs

EIM32865Legal costs

Medical expenses

EIM32870Medical expenses

Professional fees and subscriptions to professional bodies

EIM32880Professional fees and subscriptions: introduction
EIM32881Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
EIM32885Professional fees and subscriptions: trade union subscriptions
EIM32890Professional fees and subscriptions: fees and contributions to named bodies
EIM32891Professional fees and subscriptions: fees and contributions to named bodies: health professionals
EIM32892Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals
EIM32893Professional fees and subscriptions: fees and contributions to named bodies: legal professionals
EIM32894Professional fees and subscriptions: fees and contributions to named bodies: architects
EIM32895Professional fees and subscriptions: fees and contributions to named bodies: teachers
EIM32896Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents
EIM32897Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector
EIM32898Professional fees and subscriptions: occupations in the private security industry
EIM32900Professional fees and subscriptions: annual subscriptions to approved bodies
EIM32910Professional fees and subscriptions: applications for approval
EIM32915Professional fees and subscriptions: claims from individuals for income tax relief
EIM32920Professional fees and subscriptions: subscriptions paid under a deed of covenant

Professional person's expenses

EIM32930Professional person's expenses

Telephone charges

EIM32940Telephone charges
EIM32945Telephone charges: mobile phones
EIM32950Telephone charges: example
EIM32951Telephone charges: mobile phone example