EIM32546 governs expenses you incur when you pay for training or education that is part of the duties of your employment.
Many people have to pay for their own education and training costs to be able to work in their chosen industry. This cost involved can be substantial meaning claiming back tax relief could be a very helpful bonus especially when you can backdate a claim for the last four tax years.
Who can claim training and education tax relief
If your employment contract requires you to carry out education or training as part of your employment terms, then you will probably be able to make a claim. If your contract of employment does not state that the training or education is essential in some cases correspondence from the employer can be acceptable.
If your employer reimburses the full cost of your training or education costs further tax relief cannot be claimed.
What costs are covered?
Course fees, travel and other costs (such as subsistence, AKA lunch) that you pay as an employee are all deductible.
An example of training and and education tax relief
Dr Green is a trainee and is working as a registrar. Part of her duties, as stated in her employment contract, is to go to assorted external courses to further her training.
Attendance at these courses and conferences is part of the mandatory requirement to keep her national training number. If she does not successfully complete her course, she will not earn qualification she needs to take the next step up her career ladder.
In this case, because it is a clear requirement of her employment contract, Dr Green’s training costs are deductible.
