Deductions
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
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
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Capital withdrawn from/employed in business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
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Capital withdrawn from or employed in business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
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
Generally
Employee's expenses
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
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
Secretarial assistance
Security assets or services
Specific earnings
Subsistence costs
Tools
Training
Travel expenses
Wholly, exclusively and necessarily incurred rule
Entertaining expenses
Estate duty agreements
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
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
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
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
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