Adjusted net income - employment expenses

I am trying to obtain guidance about working out ‘adjusted net income’. The wording per HMRC website says: Adjusted net income is total taxable income before any Personal Allowances and less certain tax reliefs, for example: • trading losses • donations made to charities through Gift Aid - take off the ‘grossed-up’ amount • pension contributions paid gross (before tax relief) • pension contributions where your pension provider has already given you tax relief at the basic rate - take off the ‘grossed-up’ amount I have employment income, pension contributions and donations which I can have applied correctly to the calculation however my query relates to the (limited) employment expenses incurred namely: - the allowance for working from home as I do not have an office (£6 per week) - the mileage allowance relief as my employer pays less than the 45p/25p I am trying to establish if I deduct these expenses when arriving at a figure to compare to the £100,000 threshold for adjusted net income (personal allowance withdrawal and tax free childcare) or not. Thanks

Hi,

You can deduct them.

Thank you.