14th January 2024 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.
Video: Starting out with GP locum accounts – Tori Ferguson
Ten key points to help locum GPs successfully manage their self-employment status plus a Q&A on HMRC fraud and IR35.
GPs poised for ‘painful’ autumn budget and possible tax hikes
In its analysis the BBC speculated over lower pension tax relief, higher fuel duties and a possible capital gains tax hike.
What to do if you’ve overpaid tax – McCloud calculator
How to use HMRC's new tool.
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