Certain classes of employee are permitted to make fixed sum deductions from their employment income by section 367 ITEPA 2003.
Rates are set periodically by the Treasury (no changes since 2008/09) the amounts are meant to represent the average annual cost of repair and maintenance of tools or special clothing.
To claim a deduction, the employee should write to HMRC to ensure that it is included in a PAYE coding notice.
Don't hold your breath, these will cover less than a month's dry cleaning...click here to go to the list of deductions
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