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Posted Tue, 30 Jan 2024 11:45:38 GMT by natalie_wall
I became a Director trustee for a local charity in mid-May 2019 ( unpaid ) and later on assumed further Non-exec roles during the same year( paid under a contract for services) .. Around late May 2019 I enrolled (and paid advance fees) into a Director's course to improve my governance and risk skill set to better practice my job for the cohort starting in September 2019 with exams in May 2020. As I already was a director at that point could I deduct the course expenses please? I was not aware that I could this as a deduction so could I still deduce the training course in this tax year? Many thanks for your help
Posted Thu, 01 Feb 2024 11:48:34 GMT by HMRC Admin 25
Hi natalie_wall,
Please have a look at the guidance on trust management expenses here:
Trust Management Expenses (TMEs) (Self Assessment helpsheet HS392)
Thank you. 

 
Posted Thu, 01 Feb 2024 18:31:51 GMT by natalie_wall
Hi Sorry I am not clear apologies this is not about trust management expenses but about non-executive deductible expenses and also how far back can I apply those expenses if they can be applied, please? Apologies I think the confusion comes from the word director trustee for a charity but it is more a non exec role than an trust management role . thank you thanks
Posted Fri, 02 Feb 2024 16:50:55 GMT by HMRC Admin 25
Hi natalie_wall,
You cannot deduct the cost of a training course as an employment expense if the course is for personal reasons, the cost is unreasonable, or you receive a lasting benefit from the course.
For example, you receive a lasting benefit when you take a course to get a credit towards a degree, diploma, professional qualification, or similar certificate.
If you feel that this does not apply to you, you will need to write in with evidence.
The 19/20 tax year is the earliest that can be considered.
Thank you. 

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