Part 5

Employment income: deductions allowed from earnings
Chapter 5

Deductions for earnings representing benefits or reimbursed expenses

Introduction

Scope of this Chapter: earnings representing benefits or reimbursed expenses
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1
A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter where the amount is included in the earnings in respect of—
a
provision made for the person, or
b
expenses reimbursed by another person.
2
In this Chapter references to “the included amount” are references to the amount so included.
3
If the included amount is an amount treated as earnings under—
a
Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
b
Chapter 5 of Part 3 (taxable benefits: living accommodation), or
c
Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
a deduction may be allowed instead in respect of the benefit in question under Chapter 3 of this Part (deductions from benefits code earnings).