Overview

Some employees are required (at their own expense) to provide tools or protective clothing, or to incur other minor expenses for which a tax deduction would be due. To cut down on administrative time to be spent negotiating numerous small deductions, appropriate fixed allowances have in many cases been agreed by HMRC, typically in discussion with trade unions (ITEPA 2003, s. 366). These are referred to as ‘flat rate’ allowances (or expenses allowances).

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