EIM31624 - The general rule for employees: expenses: specific expenses
The list below explains where to find advice on specific expenses. The advice explains when you should permit a deduction and when you should not.
| Assistants wages | EIM32410 |
|---|---|
| Blind employee’s guide dog | EIM32430 |
| Books | EIM32435 |
| Car washing | EIM32440 |
| Chargeable overseas earnings; corresponding payments | EIM32661 |
| Child minding or other domestic expenses | EIM32445 |
| Clothing | EIM32450 |
| Club subscriptions | EIM32500 |
| Cost of living | EIM32505 |
| Director’s expenses | EIM32510 |
| Dirty money | EIM32515 |
| Education and training | EIM32520 |
| Employment agency fees | EIM32560 |
| Entertaining | EIM32565 |
| Flat rate expenses | EIM32700 |
| Home: working from home | EIM32760 |
| Interest | EIM32860 |
| Legal costs | EIM32865 |
| Medical expenses | EIM32870 |
| Meetings of trade or professional associations | EIM31945 |
| Motor car expenses | EIM31330 |
| Overseas conferences, seminars and study tours | EIM31950 |
| Professional membership fees and annual subscriptions | EIM32880 |
| Professional person’s expenses | EIM32930 |
| Telephone charges | EIM32940 |
| Trade union subscriptions | EIM32885 |
| Travel expenses – general | EIM31800 |
| Travel expenses – employees using their own vehicle or bicycle for tax year 2002 to 2003 onwards | EIM31200 |
| Travel expenses – travel in the performance of the duties | EIM32350 |
| Travel expenses – travel for necessary attendance | EIM32000 |