| 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 |
| EIM32735 | Flat rate expenses:
example |
| EIM32736 | Flat rate expenses:
example |
| 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 |
| 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 |
