College fees - deductible?

dwaldron

I am currently studying ILEX Level 3 (Law) and for the first time this year I have had to pay my own fees which total about £600 (ouch).

This study is directly related to my employment - is it a deductible item?

Also, I have to pay a yearly fee to the ILEX body for membership which I have found on an IR schedule is deductible. Is the only way to claim the tax on this back by doing a tax return? Does this mean I will need to do a return forever after as a result of doing one in 2005/06?

Thanks for your help anyone

Cook_County

1. Studies are only deductible if wholly exclusively and necessarily related to your employment, so if you studying this course is contractually required than it will be necessarily required. If you doing it merely to better your circumstances then it is not deductible.

2. If the only reason fir filing a tax return is to claim subscriptions then the simplest answer would be for you to ask HMRC to adjust your code number.

dwaldron

Hmm, it's not in my contract but I was employed with the expectation that I would finish my studies and therefore become qualified, do you think that's the same?

this_here_giraffe_laughed

I think it's quite unlikely you'll be able to get tax relief for your law studies. It's worth contacting the Revenue but the HMRC manual is fairly restrictive on the 'wholly and exclusively' element. It would also be difficult to justify 'necessarily' without a contract.

dwaldron

Right, well that knocks that on the head, thanks Mr Giraffe.

this_here_giraffe_laughed

It's worth writing to HMRC explaining the precise circumstances and also for them to adjust your PAYE code to reflect your ILEX membership. Although I suspect a reply may take a while at this time of year so a phonecall may be more efficient.

I'm in a similar position with an accountancy course and exam fee paid personally for which relief has been denied. Although I do get a deduction through PAYE for my subscription to the wonderful Accountancy.