Income tax: deductions at a fixed rate

Policy paper INCOME TAX: DEDUCTIONS AT A FIXED RATE This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes. Get emails about this page

DOCUMENTS INCOME TAX: DEDUCTIONS AT A FIXED RATE HTML DRAFT CLAUSE 20 PDF, 42.6 KB, 2 pages This file may not be suitable for users of assistive technology. Request an accessible format. If

you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format

you need. It will help us if you say what assistive technology you use. DRAFT EXPLANATORY NOTES CLAUSE 20 PDF, 66 KB, 2 pages This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email

[email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use. DETAILS This legislation clarifies how the simplified

expenses regime should be applied by partnerships in respect of the business use of a home and where premises are used both for business and as a home. UPDATES TO THIS PAGE Published 9

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