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Any accountants to answer my question


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Posted

Just wonder if there is any accountants on here able to answer my question.

I am having to do a cpc course soon to anable me to continue driving Hgvs and wondering could I claim cost back as tax deductible as I'm paying for it myself. I am not self employed

Posted
Just wonder if there is any accountants on here able to answer my question.

I am having to do a cpc course soon to anable me to continue driving Hgvs and wondering could I claim cost back as tax deductible as I'm paying for it myself. I am not self employed

 

if your employed claim it back from your employer if they want to keep you, if not i doubt its tax deductable unless it can be classed in the same allowance scheme as workwear.

Posted

When however, an employee incurs the cost of work related training himself and is not reimbursed by an employer, he can attempt to claim the cost of the course and associated expenses as a deduction from earned income under s.336 ITEPA 2003. Making a successful claim is nigh on impossible under this particularly rigid section. This article explores the scant possibilities for employees.

 

Extra Statutory Concession A64 (rendered obsolete in 2000) once gave relief for employees incurring expenditure on external training courses. S.336 ITEPA 2003 now covers deductions for expenses incurred by employees (formerly contained in S.198 ICTA 1988). An employee may only claim a deduction against earned income if it is incurred "wholly exclusively and necessarily" in the performance of the duties of employment.

 

It has been decided in the courts over the years has that attendance on training courses is not wholly and exclusively in the performance of an employee's duties, even if it is closely related to the job, enables better performance of the job, or furthers an employee's career path.

 

---------- Post added 15-08-2014 at 22:24 ----------

 

Also take a look at this as it specifically seems to mention CPC http://www.thetaxguide.co.uk/paying-for-training-can-i-claim-tax-allowance.html

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