How JustAnswer Works:

  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.

Ask Sam Your Own Question

Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 13808
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
16196420
Type Your Tax Question Here...
Sam is online now

I am self-employed as a teacher, lecturer and writer. I am

Resolved Question:

I am self-employed as a teacher, lecturer and writer. I am planning to write a text book on my subject and am doing a part time post graduate course at university to develop some of the necessary skills and knowledge. Are the course fees (about 3000 per year years) tax deductible, and if so, as expenses or capital investment?
Thanks
Submitted: 2 years ago.
Category: Tax
Expert:  Sam replied 2 years ago.

Thanks question
I am afraid its very rare fees to be allowable - perhaps you could advise what skills and knowledge you will develop on the post graduate course and how this ties in with the text book you plan to write
Thanks
Sam
Customer: replied 2 years ago.

Well, it's a bit complicated. The text book is a theory text book teachers of the Alexander Technique, a method more refined physical and mental control in activity (lots of musicians and sports people use it). the theory is actually quite profound; it's all to do with rejecting the traditional mind/body distinction and treating people in a more unified way. Although this is sounds rather abstract, in fact it has significant and far reaching practical ramifications. Anyway, since this whole issue is really a philosophical one, I'm doing an MA in Philosophy at Southampton University, partly to develop my skills and knowledge, and partly to use the dissertation as a first attempt at the text book.

It is taking up a lot of my time, and I've had to cut down on my teaching load to do it, so that with the cost of the fees has eaten heavily into my income. So that' why I'm hoping I can set it against tax.

Thanks (sorry seminar - but you did ask)

Expert:  Sam replied 2 years ago.

Thanks response - complex I agree - however sounds fascinating (and could be useful aspects of life!)
My initial reaction would be to say NO not allowable, however one sentence has caught my eye which leads me to believe there is hope in allowing these course fees - you state
Partly use the dissertation as a first attempt at the text book -
And because of that sentence it could also be argued that the course is merely research in the approach/structure the book would take.
And also could therefore be building also on exisiting skills and knowledge you have.
These would be claimed as expenses (so claim what is incurred each tax year)
This being the case, and because I feel you should cover your own back with a claim fees - I would write a letter to HMRC marking both the letter and envelope attention of the Technical team and ask them to provide a definitive answer/agreement that these costs should be an allowable expense against the text book.
Use the reasoning I have offered - as the base to be considered as allowable.
Let me know if you wish me to expand on any point - but I t would be appreciated if you could rate me level of service I have provided, so I am credited time (or click accept)
Thanks
Sam
Customer: replied 2 years ago.

You wrote:



it could also be argued that the course is merely research in the approach/structure the book would take.



And also could therefore be building also on exisiting skills and knowledge you have.

Well, I think this is an accurate description of why I am doing the course. It is a research based degree and I am free, within limits, to set my own research topic, which, in my case, will be the foundation material book. And it is most certainly building on my present skills and knowledge. Anything else I could usefully say?

Many thanks advice

Expert:  Sam replied 2 years ago.
Tim
Then those two arguments (statements) would be sufficient to be an allowable expense - let me provide you with the excerpt form the HMRC business income manual /courses
http://www.hmrc.gov.uk/manuals/bimmanual/BIM35660.htm
It would an expense rather than capital cost as building on new skills and relevant to the self employment trade
So it looks at the wholly and exclusively rule - that its incurred purposes (research as well as building on existing skill)
http://www.hmrc.gov.uk/manuals/bimmanual/BIM42105.htm
And this also leads to case law - which HMRC have looked at within a tribunal/commissioners setting and a ruling given.
Have a read through those to see what you can glean to support your letter to HMRC - of course its not essential that you write to HMRC decision, I was offering this up as a precautionary action - so you are covered SHOULD HMRC challenge the claim in the future (which there is strong enough evidence to suggest any challenge would be dismissed with the facts!)
Thanks
Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 13808
Experience: 26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
Sam and other Tax Specialists are ready to help you

What Customers are Saying:

 
 
 
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
< Previous | Next >
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
  • Thank you for all your help. It is nice to know that this service is here for people like myself, who need answers fast and are not sure who to consult. GP
  • I couldn't be more satisfied! This is the site I will always come to when I need a second opinion. Justin
  • Just let me say that this encounter has been entirely professional and most helpful. I liked that I could ask additional questions and get answered in a very short turn around. Esther
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
 
 
 

Meet The Experts:

 
 
 
  • Sam

    Sam

    Accountant

    Satisfied Customers:

    7088
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
< Previous | Next >
  • http://ww2.justanswer.com/uploads/TA/Tax Expert/2013-8-21_231010_sam.64x64.jpg Sam's Avatar

    Sam

    Accountant

    Satisfied Customers:

    7088
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
  • http://ww2.justanswer.com/uploads/BI/bigduckontax/2013-8-12_222058_1.64x64.jpg bigduckontax's Avatar

    bigduckontax

    Accountant

    Satisfied Customers:

    2333
    FCCA FCMA CGMA ACIS
  • http://ww2.justanswer.com/uploads/TA/TaxRobin/2013-8-28_16186_femalebusinessprofessionalbinderhand11038485.64x64.jpg TaxRobin's Avatar

    TaxRobin

    Tax Consultant

    Satisfied Customers:

    524
    International tax
  • /img/opt/shirt.png taxadvisor.uk's Avatar

    taxadvisor.uk

    Chartered Certified Accountant

    Satisfied Customers:

    2845
    FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
  • http://ww2.justanswer.com/uploads/MS/MsAM/2012-6-9_16426_anna.64x64.jpeg Anna's Avatar

    Anna

    Teacher, writer, biologist

    Satisfied Customers:

    270
    Great research skills, variety of work experiences, teaching experience.
  • http://ww2.justanswer.com/uploads/PD/pdheslin/2012-6-6_232056_pambig.64x64.jpg pdheslin's Avatar

    pdheslin

    Consultant

    Satisfied Customers:

    51
    20+ years of internet site creation and search engine optimization. Dozens of search tools at my disposal.
 
 
 

Related Tax Questions