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Sections 336 ITEPA 2003

EIM32760 describes, in general terms, the circumstances when we will accept that employees are entitled to a deduction under Section 336 ITEPA 2003 for the expenses of working at home. We have accepted that these conditions are met in certain circumstances in relation to certain employments. »Ê¹ÚÌåÓýappse are:

• university lecturers, see EIM70713 (but see EIM70735 for school teachers)
• councillors, see EIM65930
• examiners, see EIM62920
• ministers of religion, see EIM60040
• midwives, see EIM66400.