To ask the Chancellor of the Exchequer, if he will (a) publish and (b) take steps to review the items against which self-employed commercial divers can claim tax relief.

HMRC do not publish guidance on specific items that can be claimed as deductions for self-employed commercial divers; nor are there plans to publish such guidance. HMRC’s Business Income Manual, available on GOV.UK, explains the general rules for allowing deductions to help people decide whether their particular expenses qualify for deduction or not. GOV.UK also gives advice to the self-employed on common expenses types that are claimed and on how to claim simplified expenses at fixed rates.