SE31622 – The Schedule E expenses rule: how to find the advice you need

To check whether a deduction can be made under the Schedule E expenses rule you should follow the steps below in order.

1. Is the employment included in the list in SE31623? If it is then look at the advice on that employment to find what deductions can be made.
2. Is the expense listed at SE31624? If it is then look at the advice on that expense to find out whether a deduction can be made.
3. Otherwise, look at the general advice on the operation of the Schedule E expenses rule beginning at SE31630.