EIM31611 - Deductions from general earnings: where to find instructions
»Ê¹ÚÌåÓýapp general rule for employeesâ€� expenses is section 336 ITEPA 2003 and you can find an explanation of the rule at EIM31630. »Ê¹ÚÌåÓýappre is advice at EIM31622 to show you where to find particular instructions.
Some other important legislation that permits deductions is listed below.
| Deduction | Instruction | Legislation |
|---|---|---|
| Travel Expenses - general | EIM31800 | sections 337 to 340 ITEPA 2003 |
| Travel at start or finish of overseas employment | EIM34020 | section 341 ITEPA 2003 |
| Travel between employments where duties performed abroad | EIM34080 | section 342 ITEPA 2003 |
| Professional membership fees and subscriptions | EIM32880 | sections 343 to 345 ITEPA 2003 |
| Employee liabilities and indemnity insurance | EIM30501 | sections 346 to 350 ITEPA 2003 |
| Expenses of ministers of religion | EIM60040 | section 351 ITEPA 2003 |
| Agents fees of entertainers | EIM62800 | section 352 ITEPA 2003 |
| Travelling expenses of employees working abroad | EIM34010 | sections 370 to 371 ITEPA 2003 |
| Travelling expenses of foreigners working in the United Kingdom | EIM35010 | section 373 to 375 ITEPA 2003 |
| Foreign accommodation and subsistence costs for overseas employments | EIM34030 | section 376 ITEPA 2003 |
| Deductions from seafarers� earnings | EIM33000 | sections 378 to 385 ITEPA 2003 |
| Mileage allowance payments | EIM31330 | sections 229 to 232 ITEPA 2003 |
| Capital allowances for machinery or plant | EIM36500 | section 36 CAA 2001 |