This link confirms that the relevant Tax and Duty Manual has been updated to reflect the tax deductibility of expenses that arise in the performance of the duties of employment. The manual provides guidance on the various elements of the "wholly, exclusively and necessarily incurred in the performance of the duties" test which must be met for expenses to be deductible for tax purposes. The manual also gives examples such as laundry, clothing, uniforms, professional membership fees, purchase of a computer, trade union membership, etc.