EIM32700CT - Deductions: expenses other than travel: table of contents: expenses from F to Z

Flat rate expenses

  1. EIM32700
    Flat rate expenses
  2. EIM32705
    Flat rate expenses: Section 367 ITEPA 2003
  3. EIM32710
    Flat rate expenses: when a flat rate deduction is due
  4. EIM32712
    Flat rate expenses: table of agreed amounts for 2008 to 2009 onwards
  5. EIM32715
    Flat rate expenses: deduction for actual expense
  6. EIM32725
    Flat rate expenses: locally agreed flat rate deductions: retrospection
  7. EIM32726
    Flat rate expenses: locally agreed flat rate deductions: amounts for 2008/09 onwards
  8. EIM32730
    Flat rate expenses: deciding which flat rate deduction is due
  9. EIM32730A
    Flat rate expenses: deciding which flat rate deduction is due: flowchart
  10. EIM32730B
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  11. EIM32730C
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  12. EIM32730D
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  13. EIM32730E
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  14. EIM32730F
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  15. EIM32730G
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  16. EIM32730H
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  17. EIM32730I
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  18. EIM32730J
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  19. EIM32730K
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  20. EIM32730L
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  21. EIM32730M
    New Page: Flat rate expenses: deciding which flat rate deduction is due: flowchart
  22. EIM32735
    Flat rate expenses: example
  23. EIM32736
    Flat rate expenses: example

Home: working from home and household expenses

  1. EIM32759
    Other expenses: home: working from home: treatment from 6 April 2026 onwards
  2. EIM32760
    Home: working from home
  3. EIM32775
    Home: working from home: employments where HMRC accept that home is a workplace
  4. EIM32780
    Home: working from home: substantive duties
  5. EIM32790
    Home: working from home: examples
  6. EIM32795
    Working from home: pandemics
  7. EIM32800
    Home: working from home: service companies
  8. EIM32805
    Home: working from home: service companies: example
  9. EIM32806
    Home: working from home: service companies: example
  10. EIM32807
    Home: working from home: service companies: example
  11. EIM32810
    Home: household expenses
  12. EIM32815
    Home: household expenses: expenses that are deductible
  13. EIM32820
    Home: household expenses: expenses that are not deductible
  14. EIM32825
    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments
  15. EIM32830
    Home: household expenses: relation between deduction for employee’s expenses and exempt homeworking payments: examples

Interest paid

  1. EIM32860
    Interest paid
  2. EIM32861
    Interest paid: example

Legal costs

  1. EIM32865
    Legal costs

Losses

  1. EIM32866
    Employment Income Losses

Medical expenses

  1. EIM32870
    Medical expenses

Professional fees and subscriptions to professional bodies

  1. EIM32880
    Professional fees and subscriptions: introduction
  2. EIM32881
    Professional fees and subscriptions: List 3: list of statutory fees and approved bodies
  3. EIM32885
    Professional fees and subscriptions: trade union subscriptions
  4. EIM32890
    Professional fees and subscriptions: fees and contributions to named bodies
  5. EIM32891
    Professional fees and subscriptions: fees and contributions to named bodies: health professionals
  6. EIM32892
    Professional fees and subscriptions: fees and contributions to named bodies: animal health professionals
  7. EIM32893
    Professional fees and subscriptions: fees and contributions to named bodies: legal professionals
  8. EIM32894
    Professional fees and subscriptions: fees and contributions to named bodies: architects
  9. EIM32895
    Professional fees and subscriptions: fees and contributions to named bodies: teachers
  10. EIM32896
    Professional fees and subscriptions: fees and contributions to named bodies: patent agents and trade mark agents
  11. EIM32897
    Professional fees and subscriptions: fees and contributions to named bodies: occupations in the transport sector
  12. EIM32898
    Professional fees and subscriptions: occupations in the private security industry
  13. EIM32900
    Professional fees and subscriptions: annual subscriptions to approved bodies
  14. EIM32910
    Professional fees and subscriptions: applications for approval
  15. EIM32915
    Professional fees and subscriptions: claims from individuals for income tax relief
  16. EIM32920
    Professional fees and subscriptions: subscriptions paid under a deed of covenant

Professional person's expenses

  1. EIM32930
    Professional person's expenses

Telephone charges

  1. EIM32935
    Other expenses: telephone charges: treatment from 6 April 2026 onwards
  2. EIM32940
    Telephone charges
  3. EIM32942
    Payment package includes free calls
  4. EIM32945
    Telephone charges: mobile phones
  5. EIM32950
    Telephone charges: example
  6. EIM32951
    Telephone charges: mobile phone example