SE32700CO - Other expenses: table of contents

Flat rate expenses

SE32700Flat rate expenses
SE32705Flat rate expenses: Extra-Statutory Concession A1
SE32710Flat rate expenses: when a flat rate deduction is due
SE32715Flat rate expenses: deduction for actual expense
SE32725Flat rate expenses: locally agreed flat rate deductions
SE32730Flat rate expenses: deciding which flat rate deduction is due
SE32730aFlat rate expenses: deciding which flat rate deduction is due: flowchart
SE32735Flat rate expenses: example
SE32736Flat rate expenses: example

Home: working from home and household expenses

SE32760Home: working from home
SE32775Home: working from home: employments where HMRC accept that home is a workplace
SE32780Home: working from home: substantive duties
SE32790Home: working from home: examples
SE32800Home: working from home: one-man service companies
SE32805Home: working from home: one-man service companies: example
SE32806Home: working from home: one-man service companies: example
SE32807Home: working from home: one-man service companies: example
SE32810Home: household expenses
SE32815Home: household expenses: expenses that are deductible
SE32820Home: household expenses: expenses that are not deductible
SE32825Home: household expenses: apportionment of bills
SE32830Home: household expenses: deduction for extra expense
SE32835Home: household expenses: example
SE32836Home: household expenses: example

Interest paid

SE32860Interest paid
SE32861Interest paid: example

Legal costs

SE32865Legal costs

Medical expenses

SE32870Medical expenses

Professional fees and subscriptions to professional bodies

SE32880Professional fees and subscriptions: introduction
SE32885Professional fees and subscriptions: trade union subscriptions
SE32890Professional fees and subscriptions: fees and contributions to named bodies
SE32895Professional fees and subscriptions: annual subscriptions to approved bodies
SE32900Professional fees and subscriptions: subscriptions paid under a deed of covenant
SE32905Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
SE32910Professional fees and subscriptions: claims to become an approved body
SE32915Professional fees and subscriptions: claims from individuals for Income Tax relief

Professional person's expenses

SE32930Professional person's expenses

Telephone charges

SE32940Telephone charges
SE32942Telephone charges: payment package includes free calls
SE32945Telephone charges: mobile phones
SE32950Telephone charges: example
SE32951Telephone charges: mobile phone example
SE32955Telephone charges: line rental or standing charge: costs incurred up to 5 April 2001