EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z

1. EIM32700

   Flat rate expenses
2. EIM32705

   Flat rate expenses: Section 367 ITEPA 2003
3. EIM32710

   Flat rate expenses: when a flat rate deduction is due
4. EIM32712

   Flat rate expenses: table of agreed amounts for 2008 to 2009 onwards
5. EIM32715

   Flat rate expenses: deduction for actual expense
6. EIM32725

   Flat rate expenses: locally agreed flat rate deductions: retrospection
7. EIM32726

   Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
8. EIM32730

   Flat rate expenses: deciding which flat rate deduction is due
9. EIM32730A

   Flat rate expenses: deciding which flat rate deduction is due: flowchart
10. EIM32730B

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
11. EIM32730C

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
12. EIM32730D

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
13. EIM32730E

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
14. EIM32730F

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
15. EIM32730G

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
16. EIM32730H

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
17. EIM32730I

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
18. EIM32730J

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
19. EIM32730K

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
20. EIM32730L

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
21. EIM32730M

    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
22. EIM32735

    Flat rate expenses: example
23. EIM32736

    Flat rate expenses: example
24. EIM32760

    Home: working from home
25. EIM32775

    Home: working from home: employments where HMRC accept that home is a workplace
26. EIM32780

    Home: working from home: substantive duties
27. EIM32790

    Home: working from home: examples
28. EIM32795

    Working from home: pandemics
29. EIM32800

    Home: working from home: service companies
30. EIM32805

    Home: working from home: service companies: example
31. EIM32806

    Home: working from home: service companies: example
32. EIM32807

    Home: working from home: service companies: example
33. EIM32810

    Home: household expenses
34. EIM32815

    Home: household expenses: expenses that are deductible
35. EIM32820

    Home: household expenses: expenses that are not deductible
36. EIM32825

    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments
37. EIM32830

    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples
38. EIM32860

    Interest paid
39. EIM32861

    Interest paid: example
40. EIM32865

    Legal costs
41. EIM32866

    Employment Income Losses
42. EIM32870

    Medical expenses
43. EIM32880

    Professional fees and subscriptions: introduction
44. EIM32881

    Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
45. EIM32885

    Professional fees and subscriptions: trade union subscriptions
46. EIM32890

    Professional fees and subscriptions: fees and contributions to named bodies
47. EIM32891

    Professional fees and subscriptions: fees and contributions to named bodies: health professionals
48. EIM32892

    Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals
49. EIM32893

    Professional fees and subscriptions: fees and contributions to named bodies: legal professionals
50. EIM32894

    Professional fees and subscriptions: fees and contributions to named bodies: architects
51. EIM32895

    Professional fees and subscriptions: fees and contributions to named bodies: teachers
52. EIM32896

    Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents
53. EIM32897

    Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector
54. EIM32898

    Professional fees and subscriptions: occupations in the private security industry
55. EIM32900

    Professional fees and subscriptions: annual subscriptions to approved bodies
56. EIM32910

    Professional fees and subscriptions: applications for approval
57. EIM32915

    Professional fees and subscriptions: claims from individuals for income tax relief
58. EIM32920

    Professional fees and subscriptions: subscriptions paid under a deed of covenant
59. EIM32930

    Professional person's expenses
60. EIM32940

    Telephone charges
61. EIM32942

    Other expenses: telephone charges: payment package includes free calls
62. EIM32945

    Telephone charges: mobile phones
63. EIM32950

    Telephone charges: example
64. EIM32951

    Telephone charges: mobile phone example