The following list contains the most common forms of allowable expenses for UK residents. The list is not exhaustive and may not include all allowable items. Some items may have certain conditions that apply to them:
General
Contributions into personal pension plans
Contributions into retirement annuity schemes
Contributions into employer's pension schemes not deducted at source from pay
Gross amount of freestanding additional voluntary contributions paid
Payments made for vocational training
Maintenance or alimony payments made under a court order, Child Support Agency assessment or legally binding order or agreement
Subscriptions for Venture Capital Trust shares (up to £100,000)
Subscriptions under the Enterprise Investment Scheme (up to £150,000)
Charitable covenants or annuities
Gift Aid and Millennium Gift Aid
Post-cessation expenses and losses on relevant discounted securities
Payments to a trade union or friendly society for death benefits
