Policy paper

Income Tax: deductions at a fixed rate

This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Income Tax: deductions at a fixed rate

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Draft clause 20

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Draft explanatory notes clause 20

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Details

This legislation clarifies how the simplified expenses regime should be applied by partnerships in respect of the business use of a home and where premises are used both for business and as a home.

Published 9 December 2015