Related Commentary  Related HMRC Manuals


In the heading, the words “and expenses” inserted by F(No. 2)A 2017, s. 4(2)(a), with effect in relation to the tax year 2017–18 and subsequent tax years.

346(1)  A deduction from earnings from an employment is allowed for any or all of the following–

A.Payment in or towards the discharge of a liability related to the employment.

B.Payment of any costs or expenses incurred in connection with–

(a)a claim that the employee is subject to a liability related to the employment, or

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