Volunteering abroad and tax

[Deleted User]

Alter_ego wrote: »

As an allowance on tax coding.

No - you can claim the laundry allowance against the employment income where the wearing of a uniform is a requirement.

what possible expenses could be claimed against pension income? Unless this is a wind up!

antrobus

Alter_ego wrote: »

Is a laundry allowance in respect of washing uniform a possibility?

Pensioners are required to wear a uniform? When did that become law?

Alter_ego

antrobus wrote: »

Pensioners are required to wear a uniform? When did that become law?

Not a law, but a requirement of some volunteering positions, eg Red cross.
I am not sure whether that allowance can be claimed in those circumstances but cannot find any reason why not where a volunteer is a paye taxpayer.

antrobus

Alter_ego wrote: »

Not a law, but a requirement of some volunteering positions, eg Red cross.
I am not sure whether that allowance can be claimed in those circumstances but cannot find any reason why not where a volunteer is a paye taxpayer.

The reason would be because an expense can only be claimed where "the employee is obliged to incur and pay it as holder of the employment and the amount is incurred wholly exclusively and necessarily in the performance of the duties of the employment."

S336 ITEPA 2003.

Alter_ego

antrobus wrote: »

The reason would be because an expense can only be claimed where "the employee is obliged to incur and pay it as holder of the employment and the amount is incurred wholly exclusively and necessarily in the performance of the duties of the employment."

S336 ITEPA 2003.

Thanks for that, Is it unreasonable to say that the Red Cross employs volunteers and requires them to wear uniform, the laundering is not specifically required but obviously neccessary. The uniform must only be worn when representing the RC.

[Deleted User]

Yes - and the tax allowance, if appropriate, could be claimed against the income received from the Red Cross. If no income is received from THIS SOURCE, no tax allowance is due - regardless of other income.

antrobus

Alter_ego wrote: »

Thanks for that, Is it unreasonable to say that the Red Cross employs volunteers and requires them to wear uniform, the laundering is not specifically required but obviously neccessary. The uniform must only be worn when representing the RC.

Volunteers are not employees.

[Deleted User] wrote:

Yes - and the tax allowance, if appropriate, could be claimed against the income received from the Red Cross. If no income is received from THIS SOURCE, no tax allowance is due - regardless of other income.

Basically, yes. That's what s336 says.