EIM40321 - Deductions from general earnings taxable on remittance

Section 353 ITEPA 2003

The rules in Sections 336 to 342 ITEPA 2003 dealing with deductions for travelling and other expenses do not apply to general earnings taxable on remittance under Section 22 or Section 26. There is a special rule for deductions from earnings taxable on remittance in Section 353. See EIM31755 for further information.