paye and tax savings

bordercars

Posting for a friend, so not 100% with his tax position.

he is employed by my local council and is a trainer in the gym, he does some private work , if at my gym he has to go 50/50 with the running agency, so tends to do personal stuff elsewhere. unsure as to what he declares, thats his business.

the question is, he has to pay for various training courses out of his own pocket , i suggested he register SE and then claim as a running cost, is this the way to go or can he get profesional fees added to his tax code.

fengirl_2

Expenses have to be set against the source of income to which they relate.
If he is required to go on the training courses as part of his employment, then his employer should first of all be paying. If he is going on the courses as part of his self employment, then he includes them in his accounts.
In either case, he will not get tax relief for any courses which teach him new skills - only courses which maintain his knowledge of his currect job would qualify.

bordercars

as far as i am aware, the training is ongoing, but maybe by choice rather than compulsary. my thought was to register SE even if he only trains 1 person and makes no profit, he could then offset the training.

fengirl_2

If he has one private client, then he is self employed, so he should have registred as self employed when that started. Again, the rule is the same - relief is only allowable on training designed to keep him up to the job, not to learn new skills.