Training expenses inside IR35

[Mordac]

I was taken, not so much by the anomaly regarding training, which has been long discussed already, but by the idea, new to me at any rate, that the Paymaster General herself expected us to claim "5 per cent. on top for no earthly reason whatever", which is something we wrist-slap newbies for imagining that they can do.

I know. You don't have to be a retarded idiot to be a member of this bunch of lying useless scum which passes for a government, but it sure helps.

[malvolio]

What's osmosis? I always use google to turn me into an instant expert in anything required. I thought all contractors did.

Scientifically, the movement of fluids through a semi-permeable membrane from the more dense medium to the less dense. It's what keeps you alive, for one thing, since it's how glucose moves from the blood to the cells and waste pridcuts move the other way, but there are myriad other examples.

In the sense I used it, it's acquiring knowledge without apparent effort or research (a bit like the newbies seem to want to do, if you think about it!), which is how Dim Prawn thinks a contractor should be able to learn new techniques and tools...

[jukebox]

Get Bauer & Cottrell to check out your contract. They will tell you if it's inside IR35 or not, and may be able to negotiate clause changes with your agency.
If you're inside, training isn't claimable (except, as the lizard says, out of your 5%).

phone Sara at Bauer and Cotrel about your expenses

[vetran]

Smell that

It's coffee.

[benboy]

From the Paymaster General:

"I announced, on 23 September, that a 5% flat rate deduction for expenses would be allowed on top of all the other expenses, which will normally be available to an employee. This deduction will be available even where the worker is only involved in contracts which meet the definition of employment, and carries out no other business at all.

The 5% deduction is in recognition that there are costs associated with running a service company. It is for the service company to decide how best to use the 5% deduction and that choice could be to provide for the worker's training needs. "

So inside IR35 you can a flat 5% to use as you please as well as other legitimate expenses e.g. travel.

This is further reinforced by the FAQ on IR35 section of the HMRC website:

"IR35: Expenses - Question 2
What sort of expenses will be covered by the 5%?

There is no restriction on the use of the allowance. There will be no requirement to demonstrate expenditure: the 5% deduction will be allowed in all cases."