That this often comes up for debate just shows how unclear the rules are IMO.
At a high level, my understanding is if the training directly relates to your job and is simply an improvement or embellishment of an existing skill as it relates to your job, then it's allowable (it has to pass the wholly, exclusively and necessarily test).
If the training is to put you in the position to do your job then it wouldn't be allowable.
The tricky thing is determining whether or not it relates to your job. If you're a contractor then IMO your job is to be able to competently perform the role that your employer (YourCo) has currently contracted you to do with ClientCo or may reasonably be expected to contract you to do in the future based on your current skillset.
So if you're an IT contractor and YourCo decided it wants to branch out into photography and you haven't got the first clue about photography then any photography course would not be claimable IMO as its putting you in the position to do your changing role.
Where the lines get blurred is if you're a Java programmer and decide you want to start doing iOS development, would a course be allowable? To some it's a new skill, to others it's all IT/software related so it should be allowable. Is your role "Java programmer" or is it just "programmer". If you already know and use 3 different languages in different contracts does one more really significantly change your role?
It's a matter of interpretation but as a software developer I would have no problem claiming for any programming related courses.
At a high level, my understanding is if the training directly relates to your job and is simply an improvement or embellishment of an existing skill as it relates to your job, then it's allowable (it has to pass the wholly, exclusively and necessarily test).
If the training is to put you in the position to do your job then it wouldn't be allowable.
The tricky thing is determining whether or not it relates to your job. If you're a contractor then IMO your job is to be able to competently perform the role that your employer (YourCo) has currently contracted you to do with ClientCo or may reasonably be expected to contract you to do in the future based on your current skillset.
So if you're an IT contractor and YourCo decided it wants to branch out into photography and you haven't got the first clue about photography then any photography course would not be claimable IMO as its putting you in the position to do your changing role.
Where the lines get blurred is if you're a Java programmer and decide you want to start doing iOS development, would a course be allowable? To some it's a new skill, to others it's all IT/software related so it should be allowable. Is your role "Java programmer" or is it just "programmer". If you already know and use 3 different languages in different contracts does one more really significantly change your role?
It's a matter of interpretation but as a software developer I would have no problem claiming for any programming related courses.
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