Originally posted by LisaContractorUmbrella
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However, you can see where expectations arise around deductibility. Imagine OP had been recruited on the books by ConstructionCo and they sent him on a first aid course during the first month so he can be appointed person. He wouldn't be expecting the course to be P11d'd, and neither would the payroll department I suspect. Equally ConstructionCo wouldn't expect the course to be disallowed. When I had more staff and used to send a couple on First Aid at Work courses there was no question of it being a BIK for them or blocked deduction for me.
Its one of those "tax nothings" that come up from time to time. The contractor, PSC or umbrella, comes off worse.
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