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Security expenses

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Security expenses

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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Introduction

In particular circumstances, an employer may wish to provide security to an employee, for example, to employees who face physical dangers because of their role.

Security

There is a deduction for security measures provided by an employer, or someone working on their behalf, to an employee. The following requirements must be met:

  1. •

    there is a threat to the employee’s personal safety

  2. •

    the threat wholly or mainly arises by reason of the office or employment

  3. •

    the sole object in bearing the cost of the security is to protect the employee from the threat

  4. •

    in the case of a security service, the benefit resulting is wholly or mainly of an improvement in the employee’s personal physical security

  5. •

    in the case of a security asset, the provider intends it to be used solely to improve the employee’s personal physical protection

ITEPA 2003,

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