Deductions from general earnings [EIM31600]
Contents:
- [EIM31610] Deductions from general earnings: introduction
- [EIM31611] Deductions from general earnings: where to find instructions
- [EIM31615] Deductions from general earnings: the benefits code
- [EIM31616] Deductions from general earnings: the benefits code: example of deduction from expenses payments
- [EIM31617] Deductions from general earnings: the benefits code: example of deduction from benefits charge
- [EIM31618] Deductions from general earnings: the benefits code: example of deduction from living accommodation charge
- [EIM31620] The general rule for employees' expenses: introduction
- [EIM31622] The general rule for employees: expenses: how to find the advice you need
- [EIM31623] The general rule for employees: expenses: specific employments
- [EIM31624] The general rule for employees: expenses: specific expenses
- [EIM31625] The general rule for employees: expenses: recent changes
- [EIM31630] The general rule for employees expenses: key words and phrases
- [EIM31631] The general rule for employees expenses: relief is limited to expenses actually incurred: example
- [EIM31632] The general rule for employees expenses: relief is limited to expenses actually incurred: example
- [EIM31633] The general rule for employees: expenses: relief is limited to actual expenses incurred: example
- [EIM31635] The general rule for employees: expenses: get the facts
- [EIM31636] The general rule for employees: expenses: the restrictive nature of the rule
- [EIM31637] The general rule for employees' expenses: do not be overly restrictive
- [EIM31640] The general rule for employees: expenses: each and every holder
- [EIM31641] The general rule for employees: expenses: each and every holder: Ricketts v Colquhoun
- [EIM31642] The general rule for employees: expenses: each and every holder: the nature of the expense not the amount
- [EIM31643] The general rule for employees: expenses: each and every holder: example
- [EIM31645] The general rule for employees: expenses: necessarily incurred
- [EIM31646] The general rule for employees: expenses: necessarily incurred: an unavoidable expense may not be necessary
- [EIM31647] The general rule for employees: expenses: necessarily incurred: an expense is not deductible merely because the employer requires it
- [EIM31648] The general rule for employees: expenses: necessarily incurred: example
- [EIM31650] The general rule for employees expenses: in the performance of the duties
- [EIM31651] The general rule for employees’ expenses: in the performance of the duties: decided cases
- [EIM31652] The general rule for employees: expenses: in the performance of the duties: Fitzpatrick v CIR
- [EIM31653] The general rule for employees expenses: in the performance of the duties: example
- [EIM31655] The general rule for employees' expenses: deductions not to exceed earnings
- [EIM31657] The Schedule E expenses rule: incur and defray out of the emoluments: dispensations
- [EIM31658] The general rule for employees: expenses: deductions not to exceed earnings: example
- [EIM31659] The general rule for employees: expenses: effect of reimbursement: reimbursement not claimed
- [EIM31660] The general rule for employees: expenses: wholly and exclusively
- [EIM31661] The general rule for employees' expenses: wholly and exclusively: apportionment
- [EIM31662] The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was permitted
- [EIM31663] The general rule for employees: expenses: wholly and exclusively: apportionment: decided cases in which apportionment was not permitted
- [EIM31664] The general rule for employees expenses: wholly and exclusively: expenditure with only incidental personal consequences
- [EIM31665] The general rule for employees: expenses: wholly and exclusively: example
- [EIM31700] The general rule for employees' expenses: dealing with expenses: when to permit a deduction
- [EIM42430] Employment income: basis of assessment for general earnings: timing of expenses deductions
- [EIM31705] The general rule for employees: expenses: dealing with expenses: how to resolve a dispute
- [EIM31706] The general rule for employees' expenses: dealing with expenses: how to resolve a dispute: appeal against assessment
- [EIM31707] The general rule for employees' expenses: dealing with expenses: how to resolve a dispute: years for which assessments have become final and conclusive
- [EIM31710] The general rule for employees: expenses: dealing with expenses: always give an explanation if you refuse to permit a deduction for an expense
- [EIM31715] The general rule for employees: expenses: dealing with expenses: what evidence should be provided?
- [EIM31720] The general rule for employees: expenses: dealing with expenses: false statements
- [EIM31750] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings
- [EIM31751] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings: example
- [EIM31755] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance under Section 26 ITEPA 2003
- [EIM31756] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance under Section 26 ITEPA 2003: example
- [EIM31760] The general rule for employees' expenses: expenses that are deductible where some or all of the duties are performed outside the UK: 2002/03 onwards: use of own vehicle or bicycle
- [EIM31761] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: tax year 2002 to 2003 onwards: use of own vehicle or bicycle: example
- [EIM31770] The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings
- [EIM31771] The general rule for employees' expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from earnings charged on remittance: chargeable overseas earnings: example