Chapter TCTM04228

Published date19 March 2016
Record NumberTCTM04228
The Tax Credits (Definition and Calculation of Income) Regulations, Reg 4(5) Mileage allowance relief (under sections 231 - 232 of the ITEPA 2003)

This is the income tax deduction. (See EIM31205)

Travel Expenses (under sections 336 - 342 of the ITEPA 2003)

This is the income tax deduction. (See EIM32350)

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Non-cash vouchers and Credit Tokens (under sections 362 - 363 of the ITEPA 2003)

This is the income tax deduction. (See EIM16030)

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Fees and subscriptions to professional bodies and learned societies (deductible under sections 343 and 344 of the ITEPA 2003)

This is the income tax deduction. (See EIM32880)

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Employee liabilities and indemnity insurance premiums (deductible under sections 346 and 347 of the ITEPA 2003)

This is the income tax deduction. (See EIM30501-EIM30509)

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Entertainers’ expenses (deductible under section 352 of the ITEPA 2003)

This is the income tax deduction. (See EIM62800)

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Earnings withheld by an employer under an approved payroll deduction scheme for payments to charity (under section 713 of the ITEPA 2003)

This is the income tax deduction. (See EIM20102)

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Fixed sum deductions for repairing and maintaining work equipment (under section 367 of the ITEPA 2003)

This is the income tax deduction (See EIM32705-EIM32736)

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Fixed sum deductions from earnings payable out of public revenue (under section 368 of the ITEPA 2003).

This is the income tax deduction . (See EIM60720)

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Travel costs and expenses where duties performed abroad (under sections 370 and 371 of the IPETA 2003).

This is the income tax deduction (See EIM34001 and...

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