»Ê¹ÚÌåÓýapp

A director is not entitled to a deduction for expenses that result from the fact that he or she holds a number of directorships. Each directorship is a separate and distinct office. A deduction can only be permitted if an expense satisfies all of the conditions of Section 336 ITEPA 2003 in relation to one of the offices. »Ê¹ÚÌåÓýapp conditions to be satisfied are summarised at EIM31630.

A deduction is available by concession, see EIM32390, or by legislation, see EIM32035, for certain travelling expenses incurred by directors.