(1)from any earnings from the employment in question; and
(2)not from earnings from any other employment.
This general rule is subject to three qualifications, as below.
Ministers of religion
A minister of religion is allowed to set deductions under ITEPA 2003, s. 351 against earnings from any employment as a minister of a religious denomination (s. 328(2)). This exception therefore qualifies the second part of the general rule above.