EIM62910 - Tax treatment of examiners: deductions for expenses
Section 336 ITEPA 2003
Examiners are entitled to a deduction under section 336 ITEPA 2003 for expenses wholly, exclusively and necessarily incurred in the performance of their duties, to the extent that the examining body does not reimburse those expenses, see EIM31630.
The most common deductible expenses are likely to be the cost of telephone calls, postage and stationery and possibly payments for assistance in totalling marks, see EIM32415.
From 6 April 2026 onwards a deduction from earnings is no longer permitted under section 336 for an employee's additional household expenses, see EIM32759.
Household expenses include home telephone costs, therefore examiners' telephone call costs incurred using a home telephone are no longer deductible from this date.
Mobile phone costs are not affected by the removal of deductions for household expenses. A deduction may still be permitted for examiners' mobile phone calls, as mobile phone costs are not household expenses.
The amounts involved are likely to be small and so detailed enquiries need not be made unless the expenses seem unreasonably high compared with the fees received.