EIM31600 - Deductions from general earnings: contents

1. EIM31610

   Introduction
2. EIM31611

   Where to find instructions
3. EIM31615

   The benefits code
4. EIM31616

   The benefits code: example of deduction from expenses payments
5. EIM31617

   The benefits code: example of deduction from benefits charge
6. EIM31618

   The benefits code: example of deduction from living accommodation charge
7. EIM31620

   Introduction
8. EIM31622

   How to find the advice you need
9. EIM31623

   Specific employments
10. EIM31624

    Specific expenses
11. EIM31625

    Changes
12. EIM31630

    Key words and phrases
13. EIM31631

    Relief is limited to expenses actually incurred: example
14. EIM31632

    Relief is limited to expenses actually incurred: example
15. EIM31633

    Relief is limited to expenses actually incurred: example
16. EIM31635

    Get the facts
17. EIM31636

    The restrictive nature of the rule
18. EIM31637

    Do not be overly restrictive
19. EIM31640

    Each and every holder
20. EIM31641

    Each and every holder: Ricketts v Colquhoun
21. EIM31642

    Each and every holder: the nature of the expense not the amount
22. EIM31643

    Each and every holder: example
23. EIM31645

    Necessarily incurred
24. EIM31646

    Necessarily incurred: an unavoidable expense may not be necessary
25. EIM31647

    Necessarily incurred: an expense is not deductible merely because the employer requires it
26. EIM31648

    Necessarily incurred: example
27. EIM31650

    In the performance of the duties
28. EIM31651

    In the performance of the duties: decided cases
29. EIM31652

    In the performance of the duties: Fitzpatrick v CIR
30. EIM31653

    In the performance of the duties: example
31. EIM31655

    Deductions not to exceed earnings
32. EIM31657

    Deductions not to exceed earnings: dispensations
33. EIM31658

    Deductions not to exceed earnings: example
34. EIM31659

    Effect of reimbursement: reimbursement not claimed
35. EIM31660

    Wholly and exclusively
36. EIM31661

    Wholly and exclusively: apportionment
37. EIM31662

    Wholly and exclusively: apportionment: decided cases in which apportionment was permitted
38. EIM31663

    Wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
39. EIM31664

    Wholly and exclusively: expenditure with only incidental personal consequences
40. EIM31665

    Wholly and exclusively: example
41. EIM31700

    Dealing with expenses: when to permit a deduction
42. EIM42430

    Timing of expenses deductions
43. EIM31705

    Dealing with expenses: how to resolve a dispute
44. EIM31706

    Dealing with expenses: how to resolve a dispute: appeal against assessment
45. EIM31707

    Dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive
46. EIM31710

    Dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
47. EIM31715

    Dealing with expenses: what evidence should be provided?
48. EIM31720

    Dealing with expenses: false statements
49. EIM31750

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
50. EIM31751

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
51. EIM31755

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance
52. EIM31756

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: example
53. EIM31760

    Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle
54. EIM31761

    Expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle: example
55. EIM31770

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings
56. EIM31771

    Expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example