skills training - (UK) tax deductible or not?

[kevinjohnsonmbe]

Evening all,

 

I'm engaged in some Interesting conversations with the accountant, HMRC and a local training provider over the issue of wether training courses are deductible as business expenses or not. HMRC are saying no, accountant has to check the detail, training provider was pretty swept up and gave good examples of some that is, some that might not be and some that is, apparently, a grey area.

 

I'm just starting to look into it and have yet to arrive at any sort of amateur assessment. I've found this:

 

BIM42526 - Specific deductions: administration: own training courses

 

which I have yet to read & digest.

 

Have any of you had any dealings with this issue on journey of business development?

 

Do you include training courses (examples would be awesome) in your operating costs for tax return purposes?

 

As an aside, is it any wonder HMRC are getting such a universal bad press? Dame Disaster should be publicly flogged and all her seat polishing minions should be hung up by their test tackles. God bless the US militiamen US militiamen dig in for fourth day at Oregon reserve | Daily Mail Online. Stay strong and shove it to "the man!"

[agg221]

I have nothing to add, but your finding will be very interesting to me - I hadn't even considered it to be honest but I am doing PA1 and PA6 wholly to enable me to undertake spot treatment spraying on my field, rather than calling in the contractor to spray the lot. This appears to meet the definitions of 'wholly' and 'purpose' but, since PA1 would classify as a 'new skill' (to bring it in house rather than under contract on cost grounds) this may be my undoing. I'll be interested to see how your investigation progresses.

 

Alec

[SteveA]

I don't have enough swear words to express my thoughts of HMRC.... they are totally unfit for purpose, especially in terms of communication (or lack of).

My thoughts are that if the training is related to your business then claim 100% of it.

cheers, steve

[sloth]

Surely training to enable you to carry out your job/cpd is a business expense?! Keep us posted please...

[SteveA]

Surely training to enable you to carry out your job/cpd is a business expense?! Keep us posted please...

 

Absolutely. Ours went in under 'professional costs'... claimed 100% of it.

cheers, steve

[Billy]

If it's relevant to your commercial activities then it is a tax deductible cost

[caledonian bob]

I claimed all my training expenses when I started, all be it 15 years ago, but no problems.

[Kev Stephenson]

I was told that if you were not in tree work (for example you are an employed accountant)and would still do the course then it isn't tax deductible.

 

e.g. The PA1 course for spraying your own garden/ non commercial fields even though you may use it for work at some point isn't deductible. Could you prove you had to do that course for work?

 

B+ E course, is it because you have a big caravan or do you need to tow a big chipper for work

 

If you can present a case that the course is needed for you to work then it's deductible

[kevinjohnsonmbe]

I don't have enough swear words to express my thoughts of HMRC.... they are totally unfit for purpose, especially in terms of communication (or lack of).

My thoughts are that if the training is related to your business then claim 100% of it.

cheers, steve

 

 

👍🏻👍🏻👍🏻

 

The swear filter and the lack of available expletives in the English language leaves me similarly short of an appropriate description!

 

I've just turned them over at tribunal and am now going to higher tribunal to drive the knife in as far as is possible. Then will follow the request for disciplinary review and, hopefully, sanction or dismissal for the cretin I've had to deal with.

 

I know it's an open source, and I really hope you're reading it, you know who you are

 

👊🏻

[SteveA]

👍🏻👍🏻👍🏻

 

The swear filter and the lack of available expletives in the English language leaves me similarly short of an appropriate description!

 

I've just turned them over at tribunal and am now going to higher tribunal to drive the knife in as far as is possible. Then will follow the request for disciplinary review and, hopefully, sanction or dismissal for the cretin I've had to deal with.

 

I know it's an open source, and I really hope you're reading it, you know who you are

 

👊🏻

 

If you've done nowt wrong then you've done nowt wrong. It really is as simple as that.

 

Our recent problem was (according to HMRC) a late filing penalty for a partnership return. We refused to pay the fine because it was entirely due their own administration errors.... so the threatening letters commenced and promptly escalated to many thousands of £'s!!.... and then the debt collection agency (instructed by HMRC) were threatening us, phoning us, etc.

 

So of course.... the debt was written off by HMRC and admitted it was their fault.... but no apology.... and because they are so rubbish at communication and basic admin the threatening letters, etc continued. What a joke!!

 

Sorry, ranting!...

cheers, steve