Deduction from taxable income for full time employee

sarah_id1

While filing income tax return online (HMRC) I come across few question which I thought wasn't applicable to a full time employee!

Or am I not reading right!

http://www.hmrc.gov.uk/worksheets/sa102-notes.pdf

Box 3 Tips and other payments not on your P60
Include all tips and gratuities, even if paid by a third party. If not included
in the P60 or P45 figure and already entered in box 1, include any amount
(before tax is taken off) included in respect of income (including lump sums)
covered by the third party arrangements or ‘disguised remuneration’ rules


Box 19 Professional fees and subscriptions
You may be entitled to a deduction for certain fees you must pay to carry
out your profession, and annual subscriptions to professional bodies that
we have approved and are relevant to your work. You can find a list of
approved professional bodies and allowable fees and subscriptions at
hmrc.gov.uk/list3 The professional body may also tell you how much you
are allowed to enter in box 19.


Box 20 Other expenses and capital allowances
You can only deduct necessary expenses – those that each person doing
exactly the same job as you would have had to pay out – and they have to
have been paid out in doing your job, not getting you to a position where
you could do your job. If your PAYE Coding Notice shows an adjustment for
these expenses for an earlier year, please contact us.

poppasmurf_bewdley

The three examples you have given are all applicable to people working on PAYE.

Why do you think they are not?