Employee Expenses - University Expenses

bartnwood

Hello Ian_H,

Your expenses are not allowable for tax relief, you can only deduct expenses incurred and paid out in doing your actual job which is not the case here.

HMRC's guidelines state that you cannot claim expenses for getting you to a better position etc.

These type of expenses are not needed for you to carry out your current role so are not job related expenses.

Ian_H_3

Ceeforcat - thanks for the tip-off re the BIK. I am under the impression that my employer will make some 'unofficial arrangements' somehow that sees me not paying any extra, after seeing the link I will now know to ask and be certain!

bartnwood - thanks for the reply, it looks like your view is the general view, which is to say 'forget it'.

John_Pierpoint

I think part of the problem is that most educational institutions are called "Universities" these days, including the "tech" at which I studied, - It used to be treated as a joke, that Mac D had a hamburger "university".

I got day release and evening classes paid for by my employer and I certainly did not report this as a benefit in kind, though I did end up with "a higher national certificate". My employer would have got corporation tax relief against his profits.

Exactly where the line is I don't know, but this gives a flavour of the "logic" involved.

http://www.taxinsider.co.uk/186-Learning_the_ropes_tax_relief_for_expenditure_on_training_courses.html

jimmo

HMRC should readily accept that your external training is “work related training” so that anything your employer pays for will be exempt from Income Tax (and NIC).

http://www.hmrc.gov.uk/manuals/eimanual/EIM01210.htm

As regards anything you pay for, your “woolly” contract is your first major stumbling block. In any Enquiry into your claims HMRC will want to see the contract and will almost certainly take the view that your external training does not form part of the duties of your employment.

http://www.hmrc.gov.uk/manuals/eimanual/EIM32525.htm

http://www.hmrc.gov.uk/manuals/eimanual/EIM32535.htm

If your employer is prepared to give you a letter confirming that your external training is part of the duties of your employment HMRC will be able to come up with some sticky questions about why the true terms and conditions of your employment are not reflected in the written contract and that could easily lead into questions of how you are remunerated for performing that particular part of your duties and how, in the event of you leaving your employment, your employer could recover, from you, what it has paid (for your external training) you to perform the duties of your employment.

Unless you can win that argument you have no chance of claiming anything from HMRC.

Incidentally, there is a parallel thread running at the moment where the OP is studying accountancy so you are not alone.

https://forums.moneysavingexpert.com/discussion/4227731

Having said all that if you were successful, your claim for capital allowances would be relatively straightforward.

In my days at university we used pens, paper and slide rules but times have changed. One way or another you will at least need a means of recording things and calculating things. That need passes the “necessary” test. Your choice of the equipment to satisfy the necessity is down to you, provided you don’t get carried away

http://www.hmrc.gov.uk/manuals/eimanual/EIM36540.htm

http://www.hmrc.gov.uk/manuals/eimanual/EIM36550.htm

To be frank I think you’ve got no chance of making a successful claim but if you follow the links above you will either convince yourself or find something worth exploring.