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Where Taxpayers and Advisers Meet

Training Deduction

Fly Through
Posts:1
Joined:Wed Aug 06, 2008 3:42 pm

Postby Fly Through » Sun Aug 27, 2006 10:14 am

Having been outside the country for a number of years I was required to under go a refresher course and testing before I could resume work in the UK (I'm an Air Traffic Controller). Would I be able to claim the costs of the course back & how would I go about this?

Thanks for your help.
Chris

claymore
Posts:21
Joined:Wed Aug 06, 2008 3:35 pm

Postby claymore » Thu Sep 28, 2006 10:29 am

The short answer is no. A deduction can only be given for expenses that are incurred "wholly, exclusively and necessarily in the performance of the duties" of the employment.

When you are training, you are not doing the work of controlling air traffic so the expenses is not one that you incur in the performance of the duties. Training costs merely help someone get in a position to do the job. Sorry.


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