Flat Rate Job Expenses

Flat Rate Job Expenses

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Can you still claim a full flat rate job expenses for a job you left in (say) May?

Looking at EIM32700 and I cant see any reference to starters and leavers, merely a flowchart which asks the occupation. 

Client in question retired in 2013/14 and wants to dispute HMRC computation on various points, and this is one of them as its been taken out. 

Utterly trivial sum. 

 

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By sijolees
04th Mar 2015 15:22

The flat rate allowances represent the "average annual expenses" so in a year where the employee is not in the job for a full twelve months they should be apportioned. I don't think the guidance says this explicitly but the fact that they are annual amounts would imply that this would be reasonable.

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By ireallyshouldknowthisbut
04th Mar 2015 16:22

.

hi, thanks for your musings, I would agree that it was logical to pro-rata the costs.

However we are talking about HMRC and tax at which point logic tends to be left well out of any considerations.

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