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deductions from overseas employment income

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I am pretty sure the answer is no but just in case anyone knows different:

Where UK resident individual has received US employment earnings and these earnings have had agent's commission deducted prior to calculating the US tax, is that agent's commission also deductible from the US employment earnings when including in the UK return - I assume not as they are not entertainers (like Richard & Judy?

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By jonharris999
17th Dec 2020 17:36

Why wouldn't it be? Was it an expense upon them wholly and necessarily etc, or not?

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By nick farrow
17th Dec 2020 18:12

thanks Jon but
unfortunately I think the test has to include "necessarily incurred in the performance of their duties" whereas this cost was incurred only in getting the employment contract in the first place

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