SE60730 - Tax treatment of income from Government and other Public Departments: expenses deductions under Section 198 ICTA 1988

Section 198(1) ICTA 1988

The Civil Service Department normally reimburses all expenses which are necessarily incurred by non-industrial Civil Servants in the performance of their duties. No entitlement to an expenses deduction under Section 198(1) ICTA 1988 is therefore likely to arise (see SE31620 onwards). Claims for such deductions if pressed, should be referred to PD (London). Do not agree any flat- rate deduction for a non-industrial Civil Servant without prior reference to PD.