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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

Division E4.7 Allowable employee deductions and exempt employer payments

Personal and employment tax

Division E4.7 Allowable employee deductions and exempt employer payments

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E4.701D Deductions and exemptions鈥攍ocation and treatment in commentary

E4.702 Exemptions鈥攍egislative structure

E4.702A Deductions鈥攇eneral

E4.704B Deductions from earnings

E4.705A Deductions鈥攅arnings with a foreign element

E4.706A Employee's expenses generally

E4.707A Employee's expenses鈥攖he general rule

E4.707B Exemption for amounts which would otherwise be deductible

E4.707C Employee expenses and HMRC record keeping requirements

E4.709 Application of the general rule鈥攈omeworking

E4.710A Application of the general rule鈥攍iving expenses

E4.711A Application of general rule鈥攅xpenses of obtaining employment

E4.712A Application of the general rule鈥攁ssistants

E4.713 Application of the general rule鈥攍egal expenses

E4.714 Travel, subsistence and relocation鈥攍ocation of commentary

E4.715A Commuting

E4.716A Business travel

E4.717A Employee's expenses鈥攖ravel for necessary attendance

E4.718 Business travel鈥攅mployment intermediaries

E4.719 Business travel between group employments

E4.719A Business travel鈥攄irectors

E4.721 Business travel鈥攐verseas employments

E4.722 Business travel鈥攕upplementary rules on foreign travel

E4.723A Business travel鈥攎ileage allowances and passenger payments

E4.723B Business travel鈥擭IC relief on business mileage

E4.724A Subsistence鈥攐verview

E4.725A Subsistence鈥攊ncidental overnight expenses

E4.726A Subsistence鈥攕cale rate expenses for meals and business travel

E4.727A Subsistence鈥攐verseas travel

E4.728A Subsistence鈥攅mployer-provided board

E4.728B Travel and subsistence鈥攄ecided cases

E4.730A Relocation

E4.731A Relocation鈥攃hange of residence

E4.732B Relocation鈥攅ligible amounts

E4.733A Relocation鈥攔elief available

E4.734A Relocation鈥攂eneficial bridging loans

E4.735B Relocation鈥攁dministration

E4.736B Education and training鈥攇eneral

E4.737 Education and training鈥攚ork-related training

E4.737A Education and training鈥攁pprenticeship bursaries paid to care leavers

E4.738 Education and training鈥攊ndividual learning account training

E4.739 Recreational benefits鈥攇eneral

E4.740A Recreational benefits鈥攅xemption

E4.741A Recreational benefits鈥攅ntertainment

E4.742 Special kinds of employees鈥攇eneral

E4.743A Special kinds of employee鈥攎inisters of religion

E4.744A Special kinds of employee鈥擬Ps and government ministers

E4.745A Special kinds of employees鈥攃ouncillors

E4.746 Special kinds of employees鈥攁rmed forces

E4.747 Special kinds of employees鈥擟rown employees

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