EIM32735 - Other expenses: flat rate expenses: example
A joiner in the building industry is entitled to a flat rate deduction for the cost of tools and special clothing. For 2008/09 she receives a deduction for the flat rate amount of 拢140. In 2009/10 she incurs unusually large expenses because her toolbox is stolen from her car. To replace her tools costs her 拢350 and she retains receipts to demonstrate the amount she has spent.
She is entitled to deduct 拢350 for 2009/10, together with any other necessary expenses that she can demonstrate, see EIM32715. In 2010/11 and subsequent years she can go back to using the nationally agreed flat rate amount.