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  • Training course expenses on PAYE self assessment

    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.