Tax deductible training course

The general rule is that if you work on  PAYE, such expenses are not deductible, as HMRC expects the employer to bear the cost, so only they can claim the deduction. However, there are some specific exceptions to this, including some that apply to healthcare workers. When my daughter left medical school and started work she was able to reclaim some tax, and found a tax advisor who was well versed in NHS employees tax. I believe that laundry costs, membership fees for unions and professional bodies and mileage can be claimed, but I'm not sure about training. 

The example quoted by Chrissu above relates to professional expenses not training.

I do not think the woman in the OP will get tax relief. If someone elects to take on additional training at their own cost and in their own tme to further their own career this is not deductible. If her practice has supported this (and maybe provided time as well as money to do so) this is a bonus.

A quick search gave me the following quote; individuals paying for their own training may get relief if that training is absolutely, exclusively and wholly necessary in order to carry out their job'. That seems like a fairly special set of circumstances.

Bruce

I think she should ask her tax office! As above, if it's work related to do her job, she's in with a shout.

It's simply training, which is not offsettable, unlike professional fees. The best thing to do is to ask work to pay, and sign an agreement that she will repay it if she leaves within one or two years. That's standard practice for this sort of training. 

Southweststokie posted:

"In order to further her career...."

Ken 

This may be the key. It's optional, so likely not deductible. This may be different to a course she was required to undertake in order to maintain professional certification she needs in order to keep her job.

If her employee deducts the £1200 from her basic pay, it won't cost her £1200, she won't pay as much tax.

A Practice Manager course is often done so they can get a better job elsewhere. The Practice might not choose to pay this!

Hungryhalibut posted:

It's simply training, which is not offsettable, unlike professional fees. The best thing to do is to ask work to pay, and sign an agreement that she will repay it if she leaves within one or two years. That's standard practice for this sort of training. 

Certainly worth a try. Besides, it's certainly tax deductible for the employer.

Not if it's the NHS of course.

Hungryhalibut posted:

Not if it's the NHS of course.

I'm not sure; GP practices are frequently owned by partner GPs who often have to invest cash into the practice as a business, so the employer may not be the NHS. 

ChrisSU posted:

Hungryhalibut posted:

Not if it's the NHS of course.

I'm not sure; GP practices are frequently owned by partner GPs who often have to invest cash into the practice as a business, so the employer may not be the NHS. 

That's often the case, I have contracts with GP practices, they are generally business's in their own right, they just come under the umbrella of the nhs.

That remains the traditional model, although not the only one.

We are a small business Partnership owning our premises. We hold NHS contracts to provide GP services to our population (although that is not all our income). We do also invest in our staff. They are employed at our personal cost. This includes some of the doctors who are not Partners.

Many people don't realise that most GPs are not direct NHS employees but effectively 'private' contractors. When we choose to re-decorate, buy new uniforms or employ more doctors/nurses* it comes out of our personal bottom line, not the NHS budget. This does not apply to the costs of treatments/drugs/referrals. If I choose to prescribe an expensive drug that is a cost to the NHS, not my business profit. If I do not refer you it is not to save cash to fund my next holiday!

GP finance is incredibly complicated.

*To be strictly honest the chances of being able to successfully recruit either are close to zero  at the moment so this is theoretical only. 

Bruce

Thanks for all your comments. I will ask my daughter to check with the practice if the cost per month is deducted before tax deduction from her salary and if not will check with the inland revenue direct for clarification.

Ken