Accommodation

Accountancy expenses

Agent's fees incurred by TV presenters

Allowable

Alternative flat rate

Amount of time working at home

Annual payments

Annuities

Bad debts

– see Debts

Bank interest

Belgian legislation limiting deductibility of, compatibility with freedom to provide services

Boarding and lodging agreement

Bonuses

British Olympic Association

Building societies

Building societies, incidental costs of issuing shares

Business entertainment

Business entertainment and gifts

Business expenditure

Financial institutions

Generally

Business expenses

Business link organisations, contributions to

Business losses

– see Losses

Business trips, expenses of

Business use of home

Calculation of tax liability

Generally

Modified net income, meaning

Trade loss relief

Capital allowances

Capital expenditure

Allowable

Australian approaches

Capital withdrawn from/employed in business

Case examples

Disallowed

Enduring benefit test

Fixed and circulating capital

Generally

Payments to cancel agreements

Periodical payments

Recurrent expenditure

Restrictive covenants

Simplified expenses

Capital gains tax

Capital or revenue expenditure

Car

– see Cars and vans

Car leasing company instalment payments pursuant to finance lease

Car or motor cycle hire costs

Cemeteries and crematoria

Cessation of trade, payments to employees

Chargeable gains

Charitable gifts

Child-minding

Class 1B contributions

Class 4 contributions

Clothing

Commencement of service contract, payments on

Commission

Company share option plans

Compensation

Competition restrictions

Computation of profits

Computer software

Construction industry

Corporation tax

Accountancy expenses

Allowable capital expenditure

Annual payments

Bank failures, losses due to

Business entertainment and gifts

Capital allowances

Capital expenditure

Capital withdrawn from or employed in business

Cost of acquiring a business

Crime-related payments

Dividends and other distributions

Employee benefit contributions

Employee share schemes, providing shares

Entertaining expenses

Expenditure expressly deductible

Generally

Group relief

– see Group relief

Interest

Legal expenses

Loan relationships

Losses

Penalties

Pre-trading expenditure

Private expenditure

Qualifying change

Repairs and improvements to business premises

Restriction

Social security contributions

Statutory background

Unconnected losses

Unpaid remuneration

VAT surcharges

Website development costs

Wholly and exclusively rule

Costs of obtaining loan finance

Counselling and outplacement services

Counselling services for employees

Credit unions, annual payments

Crime-related payments

Criminal payments

Customs and excise duties

Debts

Generally

Unremittable

Deemed employment payments (IR35)

Design expenses

Designs

Disallowable

Disallowed

Dividends and other distributions

Domestic or private purposes

Earnings

Employee benefit contributions

Amount of

Definitions

Generally

Non-applicable deductions

Non-trades and non-property businesses

Payment out of contributions

Provision of qualifying benefits, meaning

Provisional calculation of profits

Return made before end of 9 month period

Timing of

Transfer of asset to employee

Employee benefit trusts

Annual payments of capital or revenue nature

Corporation tax

Generally

Payment made after employment ceased

Payments made wholly and exclusively for the purpose of trade

Postponement of deduction of payments until payment of relevant emoluments

Employee share ownership trusts

– see also Employee share trusts

Generally

Employee's expenses

Accommodation

– see Accommodation

Agency fees paid by entertainers

Amounts fixed by Treasury

Business entertainment and gifts, disallowance

Earnings charged on receipt/remittance

Earnings unremitted or untaxed

Effect of reimbursement

Fees and subscriptions

Fixed sum deductions

Foreign accommodation and subsistence

General rule

Liabilities and indemnity insurance

Ministers of religion

Non-domiciled employees with foreign employers

Paid by or on behalf of

Personal security assets or services

Repairing and maintaining work equipment

Sums paid in respect of

Travel

Employees seconded to charities and educational establishments

Employees/directors expenses

Accommodation

Business entertaining

Conditions to be satisfied

Dispensations

Entertainers' agency fees

Fees/subscriptions to professional bodies

Generally

In the performance of duties, meaning

Lorry drivers' meals

Necessarily

Paid expenses, exemption for

Security assets and services

Subsistence

Tools and special clothing

Travelling

Wholly and exclusively, meaning

Employers, certificates of collector as sufficient evidence

Employment income

Accommodation

– see Accommodation

Amounts to be paid by employee

Apportioning expenditure

Assistants

Business entertainment

Capital allowances

Claiming

Clothing

Corresponding payments, non-domiciled employees

Credit-tokens

Deductibility provisions, meaning

Deemed payments by employees

Domestic help

Double deductions, prevention of

Education and training

Employee liabilities

Employee's expenses

Employment-related benefits

Exemptions, distinction from

Fees/subscriptions

Fixed sum deductions

Flat rate allowances

Food and drink

Generally

Hairdressing costs

Holder of the employment or office

In the performance of duties

Income from which deductions may be made

Indemnity insurance

Legal expenses

Legislation

Lorry drivers

Losses

Meals

Medical costs

Ministers of religion

Necessity of expenses

Net taxable earnings

Newspapers

Non-cash vouchers

Non-domiciled employees, corresponding payments

Not to exceed earnings

Order for making

Personal returns

Personal therapy costs

Public revenue, earnings payable out of

Receipts or remittance basis

Rent

Seafarers

– see Seafarers

Secretarial assistance

Security assets or services

Specific earnings

Subsistence costs

Tools

Training

Travel expenses

Wholly, exclusively and necessarily incurred rule

Entering the cash basis

Entertaining expenses

Estate duty agreements

Estate on death

Restrictions for debt

Examination fees and related expenses

Export Credit Guarantee Department

Export Credits Guarantee Department, payments to

Expressly deductible items of expenditure

Failure to deduct tax

Contractor's options

Generally

Recovery of amounts by HMRC

Test cases

Family members, compulsory payments for annuities and financial provision

Fee protection insurance

Fees/subscriptions

Finance lease rental payments

– see also Finance leases

Generally

Fines and penalties

Fixed rate

Excluded firms

Generally

Home used for business purposes

Professions and vocations

Vehicles

Fixed sum deductions

Accommodation and subsistence, employees working overseas

Earnings payable out of public revenue

Flat rate allowances

Scale rate payments

Subsistence costs incurred in the UK, scale rates

Foreign income

Foreign taxes and duties

Foreign trade expenses

Foreign trades, business trips

Franchise payments

Garage allowance for employees

General office expenses

General rules, trade profits

Generally

Gifts

Business

Gifts to charities

Goodwill

– see Goodwill

Goodwill, preservation of

Gratuities

Guarantee payments

Guarantees given by directors

Herd basis, replacement animals

Hire-purchase charges

HMRC interpretation

HMRC's practice

Home used as office

Hong Kong, nature of interest payments

Hospitality

Hotel proprietors

Incidental costs of borrowing

Income tax set off against corporation tax, resident/non-resident companies

Indemnity insurance

Inducement payments

Industrial and provident societies, dividends granted by

Insurance premiums

Intangible fixed assets

Integral features

Interest on overdue tax

Interest paid

Interest payable

Intermediaries, deemed employment payment

Investment companies

Key-person insurance

Lease premiums

Leases

Legal expenses

Leisure facilities

Levies and payments under the Financial Services and Markets Act 2000

Licences

Loan finance

Loan relationships, inter-company transactions

Local enterprise organisations, contributions to

Locum and fixed cost insurance

Lorry drivers

Losses

Lump sum paid for release of annuity, deductible expenditure

Maintenance payments

Managed service companies, deemed employment payment

Management expenses

Meals

Medical and hospital expenses

Mineral exploration and access

Mineral rights, management expenses

Ministers of religion

Modification or disposal of an identifiable capital asset

National Insurance contributions

Newspapers

Non-inclusion mismatches

Payee is a multinational company

Payer is a hybrid entity

Relating to transfers by permanent establishments

Not routine deductions

Overnight subsistence

Partnership's rebates of management and performance fees

Partnerships, deemed employment payment

Patent fees and expenses

Patent royalties

Patents

PAYE

– see also PAYE

Generally

Payment of interest arising in the UK, tax deducted under ITA 2007, s. 874

Payroll deduction schemes

Payroll deduction schemes, agents' expenses

Penalties

Penalties and interest disallowed

Pension scheme contributions

Approved

Non-approved

Periods when asset unavailable for private use

Permanent establishment

Allowable expenses

Costs disallowed

Dis-allowed expenses

Intangible assets disallowed

Interest or other financing costs

Personal reliefs

Personal security assets or services

Personal security expenditure

Police organisations

Political payments

Pool betting duty, persons liable for

Post-cessation receipts

Generally

Pre-planned scheme

Expense of contributions under the scheme, wholly and exclusively for trade

Secure tax relief for loss on sale of shares to an employee benefit trust

Pre-trading expenditure

Premises used as home and business

Premiums for leases

Preservation of goodwill

Priority of allowable deductions

Private expenditure

Professional fees and expenses

Professions and vocations

Prohibited

Promotional expenses

Property business

Generally

Property income

Carry-forward relief

General income

Generally

Losses

Public revenue, earnings payable out of

Publican's overheads, duality of purpose

Purchase of leasing partnership interests

Putting an end to the business, payments made

Radio relay services etc., easements for

Rate of

Generally

Higher rate

Rates, local and water etc.

Recoverable amounts from tax credit awards

Redemption

Reduced (rental of certain cars)

Redundancy payments

Refurbishment of retail premises

Release from onerous obligations

Remediation of contaminated land

Remuneration

Rent for premises

Rent of business premises or equipment

Rent paid, wholly and exclusively incurred for professional purposes

Repairs and improvements to business premises

Replacement and cleaning of clothes

Replacement domestic items relief

Research and development

Generally

Reserve funds of marketing authorities and statutory bodies

Residential property businesses

Restriction

Restrictive undertakings

Retraining courses

Retraining employees

Safeguarding future profits

SAYE option schemes

Scientific research associations, universities etc., payments to

Seafarers

Secondment of employees to charities and educational establishments

Security assets and services

Security assets or services

Security services

Self-employed long-distance lorry drivers

Share incentive plans

Shipping losses

Social security contributions

Sponsorship payments

Staff development and training

Statutory background

Sub-postmaster with small retail business, introductory payment

Subscriptions

Subsistence

Subsistence and use of home

Sums recoverable under insurance

Surcharges

Tax avoidance arrangements, order of priority

Tax avoidance schemes, payments to promoters

Tax reduction

Taxes and duties

Telecommunication rights

Telephone charges

Tenants under taxed leases

Termination payments

Theft and misappropriation

Timing of

Tools

Total income

Charitable gifts of assets

Generally

Interest paid

Life insurance, payments for

Payments made net of tax

Police organisations

Reductions in tax liability

Trade unions, payments to

Trade associations, subscription payments

Trade loss relief

Trade marks

Trade marks expenses

Trade unions, payments to

Trading losses

Training and enterprise councils, contributions

Training courses

Transfer of

Arrangements, meaning

Commencement

Consequential amendments

Deductible amount, meaning

Generally

Profit transfers, disallowance of deductibel amount

Relevant claims, disallowance of deductible amount

Relevant day, meaning

Sale of lessor companies

Transitional provision

Transfer to employee of capital asset

Travel and subsistence

Travel expenses

Travel expenses, legitimate expectation

Trust funds, sums paid to

Unemployment benefit

Unincorporated businesses, deductions allowable at fixed rate

Unpaid remuneration

Unremittable trade debts

Unreported insurance claims

Urban regeneration companies, contributions to

Value added tax

Value added tax surcharges

Vehicle excise duty

Wages and salaries

Wages paid to wife, no record of

Waste disposal

Waste disposal landfill site restoration payments

Website development

Wholly and exclusively rule

Apportionment of expenditure

Case law

Discontinuance of business, payments in connection with

Duality of purpose

Employment income

Excessive remuneration of directors

Expenditure in application of profits already earned

Expenditure incurred for the purpose of the business

Expenditure incurred other than in capacity of trader

Generally

Motive and purpose

Non-trade purpose

Transfer of business as going concern

Wholly, exclusively and necessarily incurred expenditure

Written down expenditure in accounts, residential property transferred to director as bonus