Hi Jo,
You cannot claim for training if the training is providing new skills, you are allowed to claim for it if it is providing continuous professional development, or is building on skills you already possess. There was another thread where this was debated at length. I went to one of the courses un by the HMRC and asked for advice on this the other week, and she said that I could have a case for claiming back the training expenses for level III as it is building on skills I already had, but that I would not be able to claim for the other training that added new skills (I joined the ICB from a completely different field of work and had no bookkeeping experience at all - if you were already in this field of work, you could argue that as you already had experience it is all building on knowledge you already had). She suggested sending in a letter quoting the relevant HMRC guidelines aorund what is acceptable to claim as training costs, and say that you think you are able to claim, are the HMRC in agreement.
You are able to claim for the rest of the things you have mentioned - membership, practice licence, PI insurance, stationery etc.
I am waiting now for someone to pounce on me and say I have got this wrong, but this is what I think anyway!
Cheryl
|