TCTM04240 – Income:
employment income rules - Specific payments and benefits in kind
excluded from employment income for tax credit purposes
The Tax Credits (Definition and Calculation of Income)
Regulations, Reg 4(5)
Mileage allowance relief (under sections 231 – 232 of the
ITEPA 2003)
This is the income tax deduction. (See EIM31205)
Travel Expenses (under sections 336 – 342 of the ITEPA
2003)
This is the income tax deduction. (See EIM32350)
Non-cash vouchers and Credit Tokens (under sections 362 –
363 of the ITEPA 2003)
This is the income tax deduction. (See EIM16030)
Fees and subscriptions to professional bodies and learned
societies (deductible under sections 343 and 344 of the ITEPA
2003)
This is the income tax deduction. (See EIM32880)
Employee liabilities and indemnity insurance premiums
(deductible under sections 346 and 347 of the ITEPA 2003)
This is the income tax deduction. (See EIM30501-EIM30509)
Entertainers' expenses deductible under section 352 of the
ITEPA 2003
This is the income tax deduction. (See EIM62800)
Earnings withheld by an employer under an approved payroll
deduction scheme for payments to charity (under section 713 of the
ITEPA 2003)
This is the income tax deduction. (See EIM20102)
Fixed sum deductions for repairing and maintaining work
equipment
This is the income tax deduction under section 367 of the ITEPA
2003. (See EIM32705- EIM32736)
Fixed sum deductions from earnings payable out of public
revenue
This is the income tax deduction under section 368 of the ITEPA
2003. (See EIM60720)
Travel costs and expenses where duties performed abroad
This is the income tax deduction under sections 370 and 371 of
the ITEPA 2003. (See EIM34001 and EIM34025-EIM34140)
Non-domiciled employee's travel costs and expenses where duties
performed in the UK.
This is the income tax deduction under sections 373 and 374 of
the ITEPA 2003. (See EIM35001 and EIM35010-EIM35140)
Foreign Accommodation, subsistence costs and expenses
This is the income tax deduction under section 376 of the ITEPA
2003. (See EIM34120 and EIM34190-EIM34200)
Costs and Expenses in respect of personal security
This is the income tax deduction under section 377 of ITEPA
2003. (See EIM34120 and EIM34190-EIM34200)
