Originally posted by LisaContractorUmbrella
View Post
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Could I expense My Business-Related Training Course?
Collapse
X
-
-
Originally posted by Vallah View Posthttp://www.hmrc.gov.uk/guidance/480.pdf
See Page 79. I'm certain that if Duke of Edinburgh scheme attendance would qualify, then so would this case.Comment
-
Originally posted by TheFaQQer View PostIt doesn't mention D of E.
The point is, the legislation gives certain exemptions from the wholly and necessarily requirements. For example, provision of mobile phones, late night taxis and health screening. None of those are wholly and necessarily incurred in relation to employment. Training is another exemption. The only conditions it therefore needs to satisfy are the ones I listed on the page before, ie:
Prove useful to the employee when performing his duties, or
Qualify the employee to undertake the employment.
I maintain that training undertaken to give the OP a better chance of presenting a professional image in front of clients would fulfil the first requirement, in which case it is a tax deductible expense.Comment
-
Originally posted by Vallah View PostApologies, it's Outward Bound and Prince's Trust. The point remains the same.
FWIW, I agree with you, though - it's certainly something that I would claim and then argue with HMRC in that event. There is a convincing enough argument that should preclude any penalty for deliberate tax evasion, so I would do it. If the accountant says no, find one that doesn't.
I disagree with my accountant on a number of things - at the end of the day, they are providing advice which I then choose not to follow, based on my amateur opinion (and the CUK collective, of course!)Comment
-
Originally posted by Vallah View PostApologies, it's Outward Bound and Prince's Trust. The point remains the same.
The point is, the legislation gives certain exemptions from the wholly and necessarily requirements. For example, provision of mobile phones, late night taxis and health screening. None of those are wholly and necessarily incurred in relation to employment. Training is another exemption. The only conditions it therefore needs to satisfy are the ones I listed on the page before, ie:
Prove useful to the employee when performing his duties, or
Qualify the employee to undertake the employment.
I maintain that training undertaken to give the OP a better chance of presenting a professional image in front of clients would fulfil the first requirement, in which case it is a tax deductible expense.Comment
-
Originally posted by LisaContractorUmbrella View PostThen by the same token anything that gave an individual confidence, and therefore a better chance of getting customers, should be allowable as an expense because it will prove useful when performing his/her duties - hair transplants? Plastic surgery? IF HMR&C wouldn't allow barristers to claim for the cost of their robes because there was duality of purpose I really can't see them allowing speech therepy
Would that training course help him with his job? Yes.
Are personal skills courses that help people with their jobs allowable for tax? Yes.
To sum up, certain items that have a duality of purpose have exemptions that allow them to be treated as valid expenses allowable for tax. Training courses as we have seen, fulfil that criteria. Is there an exemption for hair transplants, barristers' robes and plastic surgery? No. They're not training courses, or any other item of expense that qualifies as a valid expense.Comment
-
Originally posted by Vallah View PostIs there an exemption for training courses? Yes.
Would that training course help him with his job? Yes.
Are personal skills courses that help people with their jobs allowable for tax? Yes.
To sum up, certain items that have a duality of purpose have exemptions that allow them to be treated as valid expenses allowable for tax. Training courses as we have seen, fulfil that criteria. Is there an exemption for hair transplants, barristers' robes and plastic surgery? No. They're not training courses, or any other item of expense that qualifies as a valid expense.Comment
-
Originally posted by LisaContractorUmbrella View PostSpeech therapy classes are not a training course
I take 1 or 2 speech training courses (e.g. telephone skills for people who stammer, etcComment
-
Originally posted by LisaContractorUmbrella View PostSpeech therapy classes are not a training course
If so, then if he gets a certificate of attendance/completion then he should be able to claim.
There are soft skill business courses (I've been on a few free ones in the past) where they give you a certificate or sign a continuous professional training folder from various institutions.7
Edited to say: In fact I've never been on a course where they aren't happy to give you some sort of certificate just to ensure you know the details of the trainers."You’re just a bad memory who doesn’t know when to go away" JRComment
-
If it's therapy, then it's not claimable. If it's a personal development course - presentation skills, that kind of thing - then it could well be, even if the course is tailored to those who stutter - and identical to the therapy...
Bear in mind that there are folk here who would say that you can't claim for a course that gives an IT contractor new IT skills. Or even enhances existing ones.
I'd put a claim through and risk it being knocked back at investigation.Down with racism. Long live miscegenation!Comment
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Streamline Your Retirement with iSIPP: A Solution for Contractor Pensions Sep 1 09:13
- Making the most of pension lump sums: overview for contractors Sep 1 08:36
- Umbrella company tribunal cases are opening up; are your wages subject to unlawful deductions, too? Aug 31 08:38
- Contractors, relabelling 'labour' as 'services' to appear 'fully contracted out' won't dupe IR35 inspectors Aug 31 08:30
- How often does HMRC check tax returns? Aug 30 08:27
- Work-life balance as an IT contractor: 5 top tips from a tech recruiter Aug 30 08:20
- Autumn Statement 2023 tipped to prioritise mental health, in a boost for UK workplaces Aug 29 08:33
- Final reminder for contractors to respond to the umbrella consultation (closing today) Aug 29 08:09
- Top 5 most in demand cyber security contract roles Aug 25 08:38
- Changes to the right to request flexible working are incoming, but how will contractors be affected? Aug 24 08:25
Comment