Can an employee claim tax relief for the costs incurred by him/her personally on courses and examination fees required by the employer - for example !
a tax junior is required to undertake say ATT - however the employee is also required to meet the cost of it personlly - can he/she claim tax relief for the expense ?
Training costs
2 posts • Page 1 of 1
by JPG on Thu Sep 08, 2005 6:30 am
It seems not for personal training as not "work related" from case law.
have look at Inspector manual:
http://www.hmrc.gov.uk/manuals/senew/SE32525.htm
There are Individual Learning Accounts where you do not have to be the employee to receive funding from an employer, but reading between the lines the ILA has to be open to everyone, and therefore may not apply to a specialist area ? So looks like you can not claim tax relief personally ...?
If the employer incurs or reimburses your training then OK as long as within "work related".
have look at Inspector manual:
http://www.hmrc.gov.uk/manuals/senew/SE32525.htm
There are Individual Learning Accounts where you do not have to be the employee to receive funding from an employer, but reading between the lines the ILA has to be open to everyone, and therefore may not apply to a specialist area ? So looks like you can not claim tax relief personally ...?
If the employer incurs or reimburses your training then OK as long as within "work related".
- JPG
- Posts: 15
- Joined: Wed Aug 06, 2008 3:21 pm
2 posts • Page 1 of 1
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