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Income Tax: deductions at a fixed rate

This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: deductions at a fixed rate Draft clause 20application/pdf Draft explanatory notes clause 20application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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