E4.706A Employee's expenses generally
The provisions governing deductions relating to an employee's expenses are mainly located in ITEPA 2003, ss 333–360A (Pt 5, Ch 2). Certain principles apply generally to these provisions.
Amount must be paid by employee
In order to be deductible, an amount must be paid by the employee1. Alternatively, it may be paid by someone else on the employee's behalf—provided the amount falls to be included in the employee's earnings2. However, this alternative does not apply in the case of expenses of a minister of religion in respect of certain living accommodation (see E4.751)3, or deductions for corresponding payments by non-domiciled employees with foreign employers (see E4.705A)4, where payments must be made by the employee concerned5.
Reimbursement of the expense, or indeed any payment from another person in respect of the amount of the expense, does not invalidate any payment by the employee — provided the reimbursement etc is included in the employee's earnings6. However, this does not apply to expenses of a minister
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