Certain general principles apply to all deductions from earnings under ITEPA 2003, Pt 5. They are outlined in provisions in ITEPA 2003, ss 327–332 (Pt 5, Ch 1).
Income from which deductions made
Deductions must be made from earnings from the employment to which they relate, and not from any other employment1.
This general rule is, however, subject to certain exceptions2:
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•ÌýÌýÌýÌý expenses of a minister of religion (see E4.751) may be deducted from earnings derived from any employment as a minister
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•ÌýÌýÌýÌý fixed-sum deductions from earnings payable out of the public revenue (see E4.784B) are only deductible from such earnings
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•ÌýÌýÌýÌý certain deductions are limited to specified earnings:
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–ÌýÌýÌýÌý deductions under the general rule (see E4.707A) and the travel expenses provisions (see E4.716A–E4.718) are limited to earnings charged on the receipts basis under ITEPA 2003, s 15 (see E4.108), or s 27 (see E4.110)3. There is
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