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Tax and Duty Manual - TCA97

Part 05-02-18

Deduction for Expenses in Respect of Annual Membership Fees Paid to a Professional Body

Part 05-01-06

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Part 05-02-07

Opticians in Employment

Part 05-02-13

e-Working and Tax

Part 05-02-06

Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)

Part 05-02-20

General Rule as to Deduction of Expenses in Employment

Part 05-02-02

Freelance Actors: Flat Rate Expense Deduction

Part 05-02-07

Opticians in Employment

Part 05-02-17

Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

Part 05-02-10

Road Haulier Drivers (Employees) - Subsistence Rates

Part 05-03-08

Part 05-02-13

Remote Working Relief

Part 05-01-01l

The provision of miscellaneous benefits