Language Course Tax Deductable?

by **bobcat7** on Mon Jan 09, 2012 2:25 pm

Hi,

I'm a self-employed photographer. Mainly doing editorial/travel. Last year I did a Spanish course for 2 weeks in Argentina. Spanish = important for me & the business.
Is that tax-deductable, and does it count as a normal expense (same as accomodation/transport)?

Many thanks!

by **nikkisizer** on Mon Jan 09, 2012 3:19 pm

Hi bobcat7,

Considering the nature of your work involves travel this would be allowable for tax purposes as a business expense.

by **section 44** on Mon Jan 09, 2012 4:20 pm

No duality of purpose then? and a Spanish course couldn't have been done cheaper, closer to home?

by **bobcat7** on Mon Jan 09, 2012 5:48 pm

@section44
I had a comission in Argentina for a travel magazine. Went early to do the Spanish course – private lessons, A LOT cheaper than in the UK. (And I won't be claiming hotel expenses – only the actual cost of the course).

by **bobcat7** on Mon Jan 09, 2012 5:49 pm

@Nikkisizer

Thanks for the quick reply

by **mullet** on Mon Jan 09, 2012 6:18 pm

On the basis that you were going anyway for business purposes and you went out early, then I am inclined towards this expense being deductible. But it also depends on whether you were acquiring a new skill or updating an existing skill. Whatever you decide in terms of allowability, if you get selected for enquiry HMRC are likely to question foreign travel and look for duality of purpose such as personal holiday element, travel with spouse/children etc.

by **nikkisizer** on Tue Jan 10, 2012 8:59 am

You are most welcome!

Having previously worked managing the financial side in the publishing industry/press journalism I can tell you that as you are a self employed photographer and your work is based on commissions for photography/editorial travel work this would absolutely be allowable.

I help many freelancers like yourself so please do not hesitate to contact me if you need any help or have any further questions.

by **mullet** on Tue Jan 10, 2012 6:49 pm

nikkisizer wrote:Having previously worked managing the financial side in the publishing industry/press journalism I can tell you that as you are a self employed photographer and your work is based on commissions for photography/editorial travel work this would absolutely be allowable.

... as long as the expense was incurred wholly and exclusively for the purposes of the trade (profession or vocation) - i.e. as long as there was no duality of purpose. It is not as simple as linking the nature of the expenditure with the type of business.

by **bobcat7** on Tue Jan 10, 2012 9:17 pm

I do commissioned photography in South America. Often travel to there from the UK... and without knowledge of Spanish language, that wouldn't be happening.

i know what you're saying though:
Jus because someone's got 10 images from Buenos Aires with a stock agency doesn't mean they can deduct a Spanish course from tax.
in my case, though: had a well-paid commission (£4000 + expenses) for 5 days of work, which involved taking pictures in the presidential palace in Asuncion/Paraguay.

Believe me – without Spanish, I would NEVER(!) have gotten into the palace.

by **nikkisizer** on Wed Jan 11, 2012 12:48 am

[/quote] ... as long as the expense was incurred wholly and exclusively for the purposes of the trade (profession or vocation) - i.e. as long as there was no duality of purpose. It is not as simple as linking the nature of the expenditure with the type of business.[/quote]

Yes, I think that is quite obvious but I am sure bobcat7 appreciated the clarification