I was always self-employed when working as a flying instructor.
Invoices are made out to me.
The £12,000 was effectively a gift but I 'could' always pay it back some day!
I work as an employed corporate pilot now.. Not as a flying instructor.
I used to work in IT before I became a flying instructor but that was in a different tax year and has been sorted with my first tax return.
Thanks.It really doesn't matter where the money came from and if I were you I'd claim it since the point of the training was to enable you to enhance your skills and, therefore, your business which was already up and running. That makes the cost an allowable expense. Had you been an employee or taking the training before you started your business, you would not have been able to claim tax relief for the fees. The invoices are in your name and its not unusual for parents to make cash gifts to their children for various reasons. If you use a cash gift for an allowable business purposes, there is no reason why you cannot claim tax relief for it. I don't see claiming the expense being a problem even if the invoices were settled direct by your parents. The tax office may ask to see the invoices but unless they launch an enquiry which is possible given how far behind with your tax returns you are they won't ask to see your bank statements. Even if they do, you can prove that your parents paid the invoices direct and that they were not settled from a "stash of cash" you hadn't put through the books so to speak.I hope this helps but let me know if you have any further questions.