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Posted Wed, 28 Aug 2024 12:39:37 GMT by charh8
I work as a locum, I have a ltd company but since ir35 changes have only been using it a minimal amount but because I have it I have not set up as a sole trader. Most of my income is via paye contract (one perm and 3 zero hours). I fill out a self assessment due to this and due to being a director. I am self funding training of £12000. I would like to claim tax relief on this as a ‘training course’ expense against my paye income on the self assessment. There is a section where you can write down expenses However I do not know if this is allowed. When I look up ‘claim tax relief for your job expenses’ it is not mentioned as an option and I cant find more detailed guidance. It is mentioned as an option for ‘expenses if you are self employed’ but since I don’t operate as a sole trader, I don’t think I can use this category? Is there an option for me? I read a consultation on this in 2018 but I am not sure if the rules have changed since.
Posted Mon, 09 Sep 2024 11:10:18 GMT by HMRC Admin 19 Response
Hi,
You would need to contact our Self Assesment team for advice on this matter, as the nature of the training may mean that it cannot be claimed as an expense.
Self Assessment: general enquiries
Thank you.

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