HMRC Refusing Refund

psychic_kitten

I submit a P87 in 2022 to claim for tax paid on training expenses occurred within a specified training contract. It was initially declined due to the name of the training course not being on their approved list, which I anticipated. I contacted them and was advised to write in with a cover letter and evidence.

I sent in my employment contract which stated it was a training contract and the training expenses payable. I detailed in my cover letter how all of HMRC's criteria for tax relief were met, and included a payslip.

I know many people who were employed on exactly the same contract in exactly the same position who have claimed back this tax. The process of which is posted within a Facebook group and are the instructions I personally know other people have followed and have been successful. 

After 4 months (their own deadline being 3 weeks), they wrote to me to close the case because they have somehow managed to interpret my expenses were just incidental. I have phoned them and the person I spoke to said they couldn't advise as it was being dealt with my a specialist team but that I would likely have to take them to a tribunal if I want to pursue the claim!

Do I get legal advice? Where do I go from here? I don't understand why I'm having such difficulty when my contract very clearly meets their criteria to claim. 

purdyoaten2

I would be very surprised if this was a qualifying expense.

Can you advise as to how you perceive ‘how all of HMRC's criteria for tax relief were met’? 

What is the nature of the training course? 

Why is your employer not paying for it?

psychic_kitten

purdyoaten2 said:

I would be very surprised if this was a qualifying expense.

Can you advise as to how you perceive ‘how all of HMRC's criteria for tax relief were met’? 

What is the nature of the training course? 

Why is your employer not paying for it?

It meets all criteria listed within EIM32535, I hope that's self explanatory? It's medical related training. It would cost my employer (an NHS trust) too much money to pay for everyone's training I imagine. We're talking 1000+ people. 

purdyoaten2

psychic_kitten said:

purdyoaten2 said:

I would be very surprised if this was a qualifying expense.

Can you advise as to how you perceive ‘how all of HMRC's criteria for tax relief were met’? 

What is the nature of the training course? 

Why is your employer not paying for it?

It meets all criteria listed within EIM32535, I hope that's self explanatory? It's medical related training. It would cost my employer (an NHS trust) too much money to pay for everyone's training I imagine. We're talking 1000+ people. 

Check EIM32540 which would form the basis of any appeal. 

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32540

psychic_kitten

purdyoaten2 said:

psychic_kitten said:

purdyoaten2 said:

I would be very surprised if this was a qualifying expense.

Can you advise as to how you perceive ‘how all of HMRC's criteria for tax relief were met’? 

What is the nature of the training course? 

Why is your employer not paying for it?

It meets all criteria listed within EIM32535, I hope that's self explanatory? It's medical related training. It would cost my employer (an NHS trust) too much money to pay for everyone's training I imagine. We're talking 1000+ people. 

Check EIM32540 which would form the basis of any appeal. 

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32540

It's not on that list which is why I expected an initial rejection as there is no option to provide further information when first submitting a P87. But as the end of that page says, the list is not exhaustive and other courses so long as they meet the criteria can still be eligible. This is what I put to them with my cover letter and evidence, and yet it was still refused.

Their explanation as to why isn't in line with the circumstances of my training course, i.e. they claim the training was incidental as opposed to it being part of my contractual duties (which my contract states).

They are not open to me disputing it further without taking action, so this is what I'm looking for advice on how to approach. 

sheramber

https://www.gov.uk/tax-tribunal/appeal-to-tribunal

Are you in a union?  They may be able to help.

psychic_kitten

sheramber said:

https://www.gov.uk/tax-tribunal/appeal-to-tribunal

Are you in a union?  They may be able to help.

I am yes, thank you. I hadn't thought of them.