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Posted Sun, 01 Dec 2024 07:47:37 GMT by KY Wong
Hi HMRC, I registered as a student with Chartered Institute of Taxation (CIOT). This is a professional body under HMRC approved list as "Taxation Chartered Institute of". I took the exam organized by them to pursue a professional qualification. The qualification is required for my employment. I have incurred a few related expenses as below. 1) Student registration fee paid to CIOT 2) Exam registration fee paid to CIOT 3) Course fee paid to third party for exam preparation I have yet to pass all required exams and my status is a "student" instead of a "member". Can I claim any expense listed above as a deduction when I file my self assessment? Thanks. Regards, Kelvin
Posted Thu, 05 Dec 2024 16:09:30 GMT by HMRC Admin 20 Response
Hi,
If the body is on the approved HMRC list then you can claim relief on your subscription fee but not the 3 expenses you have listed. 
Thank you.

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