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Enter details of expenses which are wholly, exclusively and necessarily incurred in the execution of the office or employment.
Full reimbursements of benefits under s198 can be entered via benefits-in-kind. Where a partial reimbursement is to be claimed, enter both a benefit-in-kind and a separate expense claim.
Do not enter details of any expense which has already been deducted from the P60 figure entered on the earnings detail screen.
Type - click the magnifying glass to select from the following list of types.
|
Type |
Box No. |
Expense |
|
0 |
1.35 |
Unspecified |
|
1 |
1.35 |
General business expense |
|
2 |
1.34 |
Fees or subscriptions to prof. bodies |
|
3 |
1.32 |
Travel |
|
4 |
1.32 |
Subsistence |
|
5 |
1.33 |
Clothing allowance |
|
6 |
1.33 |
Flat rate trade allowance |
|
7 |
1.32 |
|
|
8 |
1.35 |
Business use telephone |
|
9 |
1.35 |
Capital allowances |
|
10 |
1.39 |
Student loan deduction (from year 2001 onwards) |
If the person has been accepted on the repayment of teachers' loan scheme (from 2003 onwards), tick the box on the employment earnings screen.
The amount from type (flat rate trade allowance) is carried forward to the following year.
Description - this is completed automatically by IRIS based on the type of expense selected, a manual entry can also be made.
Amount - enter the amount of expense to be claimed against income.
