SE31611 - Deductions from emoluments, expenses and benefits: where to find instructions
The principal deduction rule is Section 198 ICTA 1988 and you
can find an explanation of the rule at
SE31630. There is advice at
SE31622 to show you where to find
particular instructions.
Some other important legislation that permits deductions is listed below.
Deduction |
Instruction |
Legislation |
| Mileage allowance relief | SE31330 | Sections 197AD to 197AH and Schedule 12AA ICTA 1988 |
| Foreign earnings deduction | SE33000 | Sections 192A and 193 ICTA 1988 |
| Travelling expenses of employees working abroad | SE34010 | Sections 193 and 194 ICTA 1988 |
| Travelling expenses of foreigners working in the United Kingdom | SE35010 | Section 195 ICTA 1988 |
| Fees and subscriptions to approved professional bodies and learned societies | SE32880 | Section 201 ICTA 1988 |
| Agent’s fees of entertainers | SE62800 | Section 201A ICTA 1988 |
| Expenses of ministers of religion | SE60040 | Section 332 ICTA 1988 |
| Capital allowances for machinery or plant | SE36500 | Section 27(1) CAA 1990 |
