31st March 2023 by Liz Densley and Tori Ferguson, Honey Barrett
Which expenses paid by the individual (not the employer) are tax deductible? Liz Densley and Tori Ferguson explain.
The main rule is that an expenses must be wholly and exclusively for the purposes of the work.
For employees it must also be necessarily in the performance of the duties of the employment so not to put in a position for carry out the employment, but as part of the actual duties.
More GPs face higher tax bills after Autumn Statement freeze
Despite the abolition of Class 2 National Insurance contributions, more GPs face higher income tax bills, accountants have warned.
Video: Starting out with GP locum accounts
Adrian Cousens, director of RSM UK, presented a half-hour event with a Q&A for NASGP on 5 October.
Free GP locum accounting talk launched for October
Adrian Cousens, director of RSM UK, will present a free 45-minute talk with time for questions as part of NASGP’s monthly webinar on the first Thursday of every month.
"I am all set up and running on LocumDeck. I'm very impressed by how efficient and smooth it seems."
Dr Paula Zukowski, GP, Norwich
