Accommodation

– see also Accommodation

Generally

Accountancy

Accounts investigations

Allocation

Allowance for working away from home

Allowances

Appeals

– see Appeals

Apportionment

Business entertaining

Generally

Business entertainment

Business use of home

Capital allowances

Capital gains tax, allowable deductions

Administration of estates and trusts

Generally

Income tax

Interest charged to capital

Letting, initial repairs to property

Clergyman's heating, lighting, cleaning and gardening expenses

Clergymen's living expenses

Clerk to general commissioners, secretarial assistance and travel expenses

Companies with investment business

Conditions to be satisfied

Corporate trustees

Deduction for

Deductions

– see Deductions

Deductions for

– see also Deductions

Financial institutions

Generally

Earnings

Employees

Generally

Local authorities and similar bodies

Employees and directors generally

Entertainers

Entertainers' agency fees

Entitlement to reimbursement out of trust funds

Errors by HMRC

Expenditure incurred by employee

Fees/subscriptions to professional bodies

Fixed rate deductions

Premises used both as home and for business

Use of home for business

Vehicles

Flat rate expenses

Foreign tax

Foreign trade

Funeral expenses

Funeral, mourning

HMRC

Household expenditure claimed against self-employment income

In the performance of the duties, meaning

Incidence of expenses in the estate

Incidental overnight expenses

Incidental overnight expenses and benefits

Incurred in production of profits

Insurance companies

Interest on

Interest relief

Investment companies

Legal

Legal expenses paid by employer, benefit in kind

Living abroad, Schedule D, Case I and II

Local authorities and similar bodies

Elections

Employees

Entertainment and hospitality

Travel and subsistence expenses of interviewees

Locum working through agency

Lorry drivers' overnight subsistence

Management

Members of Parliament

Motoring, non-fuel

Non-resident trusts, administration

Own use adjustment

Paid expenses, exemption for

Partner's removal expenses

Patents

Payments in respect of

Payroll giving schemes agent's expenses, contributions to

Personal incidental expenses and benefits

Personal representatives

Entitlement to reimbursement out of trust funds

Generally

Incidence of expenses in the estate

Interest on

Properly incurred expenses allowed

Post-cessation relief for unpaid trade expenses

Pre-trading expenditure

Properly incurred expenses allowed

Property business

Finance costs, restricted deductions

Motoring expenses, mileage rates

Reimbursement

Reimbursement of employees

Relocation

Scottish Parliament members

Self-assessment enquiries

Shared administrative expenses, meaning of supply

Small businesses (alternative calculation)

Subsistence

Taking control of goods

Teachers

Testamentary

Tools and special clothing

Tools and special clothing, flat-rate expenses

Trade unions

Trade unions, provident benefits

Trading expenditure

Training

Training courses

Transferor's

Travel

Travel and subsistence

Incidental overnight expenses and benefits

Lorry drivers

Overseas rates

Subsistence scale rates

Travelling

Trustees

– see also Trustees

Generally

Voluntary work

Voluntary workers

Wholly and exclusively, meaning

Wholly, exclusively and necessarily incurred

Woodlands, disposal/replanting