Deduction for liabilities

Amount due, cost wholly or partly borne

Legislation/Regulatory – ITEPA2003 s. 557

Capital gains tax

Legislation/Regulatory – TCGA92 s. 263ZA

Connected insurance contracts, meaning

Legislation/Regulatory – ITEPA2003 s. 561

Deductible payment, meaning

Legislation/Regulatory – ITEPA2003 s. 558

Employment, meaning

Legislation/Regulatory – ITEPA2003 s. 562

Entitlement to deduction in calculating net income

Legislation/Regulatory – ITEPA2003 s. 555, 556A
HMRC Guidance – BIM90125 ; CG15803 ; EIM30505 ; EIM30530 ; EIM30532 ; EIM30534

Former employee, meaning

Legislation/Regulatory – ITEPA2003 s. 562

Former employer, meaning

Legislation/Regulatory – ITEPA2003 s. 563
HMRC Guidance – EIM30530

Liabilities relating to former employment

Legislation/Regulatory – ITEPA2003 s. 559

Office-holders

Legislation/Regulatory – ITEPA2003 s. 564

Post-employment earnings

Legislation/Regulatory – ITEPA2003 s. 563

Qualifying insurance contract, meaning

Legislation/Regulatory – ITEPA2003 s. 560

Relevant retirement benefit, meaning

Legislation/Regulatory – ITEPA2003 s. 563

Time-limits allowed

Legislation/Regulatory – ITEPA2003 s. 556
HMRC Guidance – EIM30534