EIM32730B - Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 2

Is the employee’s trade one where expenditure on tools and special clothing does not depend on the particular industry in which the individual is employed, such as, electrician, plumber, or carpenter?

| Yes go to EIM32730e | No go to EIM32730c | |—————————————————————————————————-|—————————————————————————————————|