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

Flat rate expenses

EIM32700 Flat rate expenses
EIM32705 Flat rate expenses: Section 367 ITEPA 2003
EIM32710 Flat rate expenses: when a flat rate deduction is due
EIM32712 Flat rate expenses: table of agreed amounts for 2004/05 onwards
EIM32715 Flat rate expenses: deduction for actual expense
EIM32725 Flat rate expenses: locally agreed flat rate deductions: retrospection
EIM32726 Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
EIM32730 Flat rate expenses: deciding which flat rate deduction is due
EIM32730a Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730b New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730c New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730d New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730e New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730f New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730g New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730h New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730i New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730j New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730k New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730l New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32730m New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
EIM32735 Flat rate expenses: example
EIM32736 Flat rate expenses: example

Home: working from home and household expenses

EIM32760 Home: working from home
EIM32775 Home: working from home: employments where HMRC accept that home is a workplace
EIM32780 Home: working from home: substantive duties
EIM32790 Home: working from home: examples
EIM32800 Home: working from home: service companies
EIM32805 Home: working from home: service companies: example
EIM32806 Home: working from home: service companies: example
EIM32807 Home: working from home: service companies: example
EIM32810 Home: household expenses
EIM32815 Home: household expenses: expenses that are deductible
EIM32820 Home: household expenses: expenses that are not deductible
EIM32825 Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments
EIM32830 Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples

Interest paid

EIM32860 Interest paid
EIM32861 Interest paid: example

Legal costs

EIM32865 Legal costs

Losses

EIM32866 Employment Income Losses

Medical expenses

EIM32870 Medical expenses

Professional fees and subscriptions to professional bodies

EIM32880 Professional fees and subscriptions: introduction
EIM32881 Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
EIM32885 Professional fees and subscriptions: trade union subscriptions
EIM32890 Professional fees and subscriptions: fees and contributions to named bodies
EIM32891 Professional fees and subscriptions: fees and contributions to named bodies: health professionals
EIM32892 Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals
EIM32893 Professional fees and subscriptions: fees and contributions to named bodies: legal professionals
EIM32894 Professional fees and subscriptions: fees and contributions to named bodies: architects
EIM32895 Professional fees and subscriptions: fees and contributions to named bodies: teachers
EIM32896 Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents
EIM32897 Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector
EIM32898 Professional fees and subscriptions: occupations in the private security industry
EIM32900 Professional fees and subscriptions: annual subscriptions to approved bodies
EIM32910 Professional fees and subscriptions: applications for approval
EIM32915 Professional fees and subscriptions: claims from individuals for income tax relief
EIM32920 Professional fees and subscriptions: subscriptions paid under a deed of covenant

Professional person's expenses

EIM32930 Professional person's expenses

Telephone charges

EIM32940 Telephone charges
EIM32945 Telephone charges: mobile phones
EIM32950 Telephone charges: example
EIM32951 Telephone charges: mobile phone example

Home | Main Contents | Manual Contents
Next Page | Top | Menu