Start-up costs.

[Beatrix Kiddo]

Thanks, that's good to know in terms of keeping skills up to date.

[dx4100]

Training courses are not generally allowable expenses.

Says who ?

[northernladuk]

Says who ?

Says the legislative guidance. Try the search I've outlined and go have a read. It's pretty clear.

[dx4100]

Correct to my understanding. Training on the 2016 version of the product you use would be allowable but training to go in a different direction wouldn't be.

So basically if you go and do some training to be a plumber then you are going to run into issues... If you are contracting as a software developer...

Unless you are doing training in a vastly different area then I doubt its something to lose sleep over.

I suppose if you have a web dev based contract and you start doing some very specific mobile training then you might have issues.

Easy way around it all is to go to something like Devweek and say you only went to the web dev talks...

[dx4100]

Says the legislative guidance. Try the search I've outlined and go have a read. It's pretty clear.

Oh I have and nowhere is it as blunt as the poster says it is. It is correctly clarified further in the thread. I should read the whole thing really.

[LondonManc]

So basically if you go and do some training to be a plumber then you are going to run into issues... If you are contracting as a software developer...

Unless you are doing training in a vastly different area then I doubt its something to lose sleep over.

I suppose if you have a web dev based contract and you start doing some very specific mobile training then you might have issues.

Easy way around it all is to go to something like Devweek and say you only went to the web dev talks...

To reuse an oft-written phrase, if in doubt, ask your accountant.

[northernladuk]

Oh I have and nowhere is it as blunt as the poster says it is. It is correctly clarified further in the thread. I should read the whole thing really.

It can get a bit grey as you probably have seen in the threads but there are plenty of fairly black and white examples.

[dx4100]

It can get a bit grey as you probably have seen in the threads but there are plenty of fairly black and white examples.

Yeah its all different shades of grey with some black and whites.

I just don't think its helpful to give people the impression the can't claim for training when they can. You just have to make sure its linked to your current engagement is my understanding.

HMRC will only ever ask for an half reasonable explanation. Some of the discussion on here have gone to crazy levels of detail.

As said above, consult an accountant.

[TheCyclingProgrammer]

In some cases they are, if for example you need the skills to maintain your skillset/role ?

That's the general gist. It has to be wholly, exclusively and necessarily for your job and this test can only be met if the training relates in some way to what you're already doing. It can't be anything that puts you in a position to do your job.

[SueEllen]

I suppose if you have a web dev based contract and you start doing some very specific mobile training then you might have issues.

Easy way around it all is to go to something like Devweek and say you only went to the web dev talks...

Not necessarily.

Web dev and mobile dev are strongly linked especially nowadays e.g. smartphones so you are more likely to have a HMRC inspector, who won't be technical, allow that through without blinking but then question why you attended a conference regardless of the cost.

In fact I've been questioned more deeply by both the accountants I've used so far on conferences that have cost around £30 to attend simply because conferences in other professions are more about networking. Oddly enough I've expensed the travel costs and money for networking events when I've had to contribute to room hires etc but both never questioned me on it as the cost is under £15.

In regards to what is definitely not allowable - expensing any degree whether undergraduate, postgraduate or MBA in full isn't allowable.

However one or more modules in a degree are, but only if you can show that:
1. you have previous skills in that area even if it's a GCSE or some other tulipty certificate
2. your current client requires those skills.

Also unless your client works on accounting software or similar, no course that allows you to run your business more effectively can be expensed.

The reason medium and big business e.g. NHS, IBM can sponsor people to do full degrees and professional qualifications is because their businesses are large enough with multiple jobs so they can show that by giving someone those qualifications they can move into such a role even if the role doesn't exist at the moment.