Dental Nurse training & registration

[norrahs66]

My daughter works for a denist and is required to complete a training course by law. She has worked for this dentist for 2 years and he is among the very few dentists who will not pay for the course, he has offered to pay but my daughter will have the cost deducted from her wages, the course is £400 and her registraion which she paid for in August cost her £98. She also has the cost of books need for the course.
Is she able to claim any of these costs back through her tax? Tax relief? if so how does she go about doing so. We know very little about this sort of thing.

Sharron

[gilderda]

Bad news I'm afraid.

Normally a deduction is available for costs incurred in "carrying out the duties of the employment". This is interpreted very narrowly by HMRC and by the courts in previous decisions. Continuing professional education, even where it's required by law to enable someone to continue in their employment, is not classed as carrying out the duties of the employment. Basically while your daughter is doing this course, she isn't carrying out the duties of her job.

It's not an easy principle to get your head around and it may not seem "fair", but the previous tax cases on the subject are pretty clear and it's difficult to see any way around it.

[RAL]

If the cost of courses and training cost are paid by the employer then it is not taxable on employees and also its tax deductable expense. As gilderda said its very difficult for an invidual and sole trader to get tax relief.

The other option is get the dentist to pay for the course ask them to do a salary sacrifice, this way you both get benefits.

[taxattack]

I agree that it's not deductible for the employee, and that a salary sacrifice is the best way (which will benefit the employer to the extent of 12.8% NI on the relevant amount).

Chris