Section 72 — Income Tax (Earnings and Pensions) Act 2003: Sums in respect of expenses treated as earnings

Sums in respect of expenses treated as earnings 72 1 If this Chapter applies to a sum, the sum is to be treated as earnings from the employment for the tax year in which it is paid or paid away.

2 Subsection (1) does not prevent the making of a deduction allowed under any of the provisions listed in subsection (3).

3 The provisions are— section 336 (deductions for expenses: the general rule); section 337 (travel in performance of duties); section 338 (travel for necessary attendance); section 340 (travel between group employments); section 340A (travel between linked employments); section 341 (travel at start or finish of overseas employment); section 342 (travel between employments where duties performed abroad); section 343 (deduction for professional membership fees); section 344 (deduction for annual subscriptions); section 346 (deduction for employee liabilities); section 351 (expenses of ministers of religion); section 353 (deductions from earnings charged on remittance).