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S received and balancing charges 0 0 0 0 Employment expenses 17 Business travel and subsistence expenses 18 0 0 Fixed deductions for expenses 19 20 0 0 Professional fees and subscriptions Other expenses and capital allowances 0 0 Share schemes, employment lump sums, compensation, deductions and Seafarers Earnings Deduction are on the Additional information pages. SA102 2017 Page E 1 HMRC 12/16 Share schemes, emp.

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