Income Tax (Earnings and Pensions) Act 2003 section 330

Prevention of double deductions

Section 330 prevents employees from claiming more than one deduction from earnings for the same costs or expenses.

• A deduction from earnings is not allowed more than once for the same costs or expenses
• The rule covers all types of deductions, including fixed allowances that are not based on actual expenditure
• Where both a fixed allowance (under Chapter 4) and another deduction apply to the same kind of expenses, only one may be claimed
• This provision codifies established HMRC practice and applies broadly across all deductions from earnings