Section 336 ITEPA 2003

In some cases you may wish to consider whether a locally agreed deduction is appropriate. This may be useful where:

the employer does not fall within one of the industry groups for which an allowance has been negotiated nationally, or

there are special local circumstances that cause workers to incur a level of deductible expenditure substantially different from that in the apparently relevant industry in EIM32712.

Such a deduction will only be useful where processing individual expense deductions would otherwise involve considerable unproductive work.

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