Claiming tax back for professional use book.

[rfisher]

Can you add books to professional expenses on a tax return?

Ta.

[Mr Pointy]

If it's solely necessary for your business. If you bought "50 Shades of Grey" to read on a flight then no.

[Eric Mc]

Is the OP a sole trader or an employee?

[rfisher]

Employee.

[Eric Mc]

That tightens the criteria for tax relief considerably.

An employee can only claim tax relief on a cost if the cost is incurred as a necessary part of their employment i.e. the cost has been incurred wholly, exclusively and necessarily as part of the employment.

So, if they have been employed on the basis of being a qualified accountant/engineer/doctor/architect etc, then retaining membership of their professional body is a necessary requirement of their employment and the subscription to their professional body WILL be a tax allowable cost.

If the employee pays a subscription to a professional body but being a member of that body is not fundamental to their employment, then that subscription will NOT be allowable.

Regarding books, you would only get tax relief for the cost of those if your employer told you that you had to buy them as part of your job.

[rfisher]

Thanks Eric.

It's not for me, but it is for an NHS consultant.

I reckon she could argue that she needs the book (a just released major reference text) to maintain her knowledge for continuing professional development and revalidation purposes.

Any experience with such claims?

Obviously she would like to be sure of the legitimacy of the claim before deciding whether or not to make it.

[Eric Mc]

If she can succesfully argue that she HAS to have the book in order to be able to carry out the tasks her EMPLOYER asks her to do, then the book is claimable.

But the basic rule for claims against employment income is that the expense must have been incurred "wholly, exclusively and NECESARRILY as part of the employment". It is the "necesarrily" part that causes the problems for employees.

[The_Doc]

rfisher said:

Thanks Eric.

It's not for me, but it is for an NHS consultant.

I reckon she could argue that she needs the book (a just released major reference text) to maintain her knowledge for continuing professional development and revalidation purposes.

Any experience with such claims?

Obviously she would like to be sure of the legitimacy of the claim before deciding whether or not to make it.

There is no end to this list of "books I need for my work"

I very much doubt you will be able to claim for this sort of expense because, nobody I know gets away with this and there aren't really books that are 'mandatory' for being a doctor. You have to use your memory.

Sorry to be negative, but my tax accountant said no to this ages ago and nobody I know claims for it. Professional, mandatory body membership is fine BMA/DefenceBody/College, but optional stuff is not.

The client would be better seeing if the hospital will allow this as an educational expense out of his/her study budget. Leave the tax/income completely aside.

IMExperience