Tax Relief

sabelu

My wife has undertaken a professional course at her own expense (£850) can she claim tax relief ?

Robert_Sterling_3

I think the thinking is that people do professional course to bring about an increase in their salary so in general I think you do not qualify for tax relief.

Elaine_Wilson

sabelu wrote:

My wife has undertaken a professional course at her own expense (£850) can she claim tax relief ?

If she is employed then she can only claim for expenses necessarily incurred in the job. The Inland Revenue interpret the word necessarily as meaning that anyone in her position would be required to pay for that course as part of the terms of her employment (whether written or just understood).

If she is self-employed then a course for keeping up to date in her field would be allowable. But one which gave her new skills would not.

Elaine

sabelu

My wife is a specialist nurse and its part of her role to undetake self development within her field to improve her knowledge. In order to register with NMC and be able to practice she must undertake and prove she has undertaken a degree of development by providing a portfolio every three years. Does this qualify ?