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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 5
- Chapter 2
- General rule for deduction...
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Changes over time for: Cross Heading: General rule for deduction of employee’s expenses
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: General rule for deduction of employee’s expenses is up to date with all changes known to be in force on or before 19 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Part 5 Chapter 2 Crossheading General-rule-for-deduction-of-employees-expenses:
General rule for deduction of employee’s expensesU.K.
336Deductions for expenses: the general ruleU.K.
(1)The general rule is that a deduction from earnings is allowed for an amount if—
(a)the employee is obliged to incur and pay it as holder of the employment, and
(b)the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
(2)The following provisions of this Chapter contain additional rules allowing deductions for particular kinds of expenses and rules preventing particular kinds of deductions.
(3)No deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses).
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