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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Allowable employee deductions and exempt employer payments—commentary structure / E4.701D Deductions and exemptions—location and treatment in commentary

E4.701D Deductions and exemptions—location and treatment in commentary

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Allowable employee deductions and exempt employer payments—commentary structure

E4.701D Deductions and exemptions—location and treatment in commentary

The commentary below does not separate deductions available to

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B6.749 ATED—property developers

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'