Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Special rules for earnings with a foreign element

Disallowance of expenses relating to earnings taxed on different basis or untaxed
354
1
If the earnings from an employment for a tax year include both earnings charged on receipt and other earnings (except earnings charged under section 22), no deduction is allowed under sections 336 to 342 from the earnings charged on receipt for an amount paid in respect of duties of the employment to which the other earnings relate.
2
If the earnings from an employment for a tax year include both earnings charged on remittance under section 26 and other earnings, no deduction is allowed under section 353 from the earnings charged on remittance for an amount paid in respect of duties of the employment to which the other earnings relate.
3
This section is to be disregarded for the purposes of the deductibility provisions.
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)