Related Commentary  Related CasesRelated HMRC Manuals

336(1)  The general rule is that a deduction from earnings is allowed for an amount if–

(a)the employee is obliged to incur and pay it as holder of the employment, and

(b)the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

336(2)  The following provisions of this Chapter contain additional rules allowing deductions for particular kinds of expenses and rules preventing particular kinds of deductions.

336(3)  No deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses).

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