Professional fees and exams
Discussion
Does anybody claim against their tax for professional fees and exams?
My daughter has just had to cough up £700 in exam fees for an obligatory exam to get the next grade in her qualifications, and spent £500 on books, plus travel and even overnight accomodation the night before the exams. I think she should be able to detail this as expenses against her tax?
And what about travelling to job interviews? She is a young doctor having to trek hundreds of miles for these ridiculous interviews to have a job next year. I think these costs have been incurred in connectio with her job.
TheMarko said:
Calling Eric Mc!! 
He'll be the best for this, but my guesses would be 'maybe' for the travel costs but 'no' for the exams, if you're trying to class those as expenses too.
He'll be the best for this, but my guesses would be 'maybe' for the travel costs but 'no' for the exams, if you're trying to class those as expenses too.I am sure there will be some differentiation, but the exams are obligatory and hwer NHS trust have declined to pay anything to do with her PD. She is even paying for some of her own courses.
As an employee, the general rule is that expenses are allowed if they were incurred "wholly, exclusively and NECESSARILLY for the purpose of the employment". Therefore, if an employer REQUIRES that exams be taken and the consequence if you don't take them is that you will lose your CURRENT job position, you might have a good chance in making a claim.
If an employee is taking exams voluntarilly in order to better themselves or to make themselves eligible for promotion, even if encouraged by the employer, those exam costs would NOT be claimable.
If an employee is taking exams voluntarilly in order to better themselves or to make themselves eligible for promotion, even if encouraged by the employer, those exam costs would NOT be claimable.
Eric Mc said:
As an employee, the general rule is that expenses are allowed if they were incurred "wholly, exclusively and NECESSARILLY for the purpose of the employment". Therefore, if an employer REQUIRES that exams be taken and the consequence if you don't take them is that you will lose your CURRENT job position, you might have a good chance in making a claim.
That sounds about right. I used to claim for professional fees on my tax return, because I'm not allowed to call myself an Architect, or practice as such, without them. I never experienced any resistance from the tax office. Never tried to claim for training/educational costs, though - I think that would be taking the p1ss a little bit! Gaining further qualifications is something you do to enhance your future career prospects, not to maintain your existing employment position, IMHO.
On the whole, the Revenue do not query annual subs to professional bodies or scientific institutes - even if your employer is not that concerned whether you keep your original qualification current.
However, they would be far more likely to query the nature of any claims for study courses, exam fees and related travel.
However, they would be far more likely to query the nature of any claims for study courses, exam fees and related travel.
Edited by Eric Mc on Friday 20th April 08:21
I am in a similar Situation where my employer is sponsoring me to do this and is written into my contract that i must do XYZ for my employment to continue.
I am Currently claiming for the remainder of the expenses incurred that my employer does not contribute to, as it is funded 50:50. I have been through a Tax Compliance Audit and no comments were made.
But each case is dealt with by different people and each have differnt views of interpretation
I am Currently claiming for the remainder of the expenses incurred that my employer does not contribute to, as it is funded 50:50. I have been through a Tax Compliance Audit and no comments were made.
But each case is dealt with by different people and each have differnt views of interpretation
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