Employee was made redundant on mutually agreeable terms.
The employer and employee used their own solicitors in drawing up a a legally binding Redundancy Settlement Agreement, which included a restrictive covenant.
Employer paid their own solicitor an unknown amount and employee paid his own solicitor £2,000 legal costs for drawing up the Redundancy Agreement.
After doing some research, I cannot see there is any personal tax deduction for the £2,000 paid by the employee out of their own pocket. Is this correct.
I assume it must be correct because the expenditure was not incurred in the actual performance of the employment.