Self Assessment - Professional fees

[S6PNJ]

So as per usual, I've left it to the last month before completing my self assessment tax forms - all going well until I realise I have not claimed tax relief on the professional fees that I pay. Having been through the HMRC on-line form multiple times, I still can't see where I can enter this figure.

Anyone out there faced this problem and know how to overcome it please?

[Jespin]

Just done mine and there is a section in the business expenses for professional fees/memberships or something like that. You can't be looking hard enough!

[Eric Mc]

What were the fees for?

Were they wholly and exclusively for the purpose of your trade?

[S6PNJ]

Eric, they are IET membership fees, paid out of my own pocket, ie no allowance from my employer.

The HMRC List says I can claim for them.

These are the only options I seem to be getting.

Edited by S6PNJ on Friday 8th January 06:54

[Eric Mc]

As you are an employee, the normal test is, are the expenses "wholly, exclusively and NECESSARILLY required to be paid as part of the particular employment you are engaged in?

If they are allowable, the section of the form where you make the claim is in the Employment Section - Expenses.

[S6PNJ]

Eric Mc said:

As you are an employee, the normal test is, are the expenses "wholly, exclusively and NECESSARILLY required to be paid as part of the particular employment you are engaged in?

If they are allowable, the section of the form where you make the claim is in the Employment Section - Expenses.

Thanks Eric, but I slightly disagree (only slightly as I know it's your profession, not mine!)

HMRC notes said:

Box 19 Professional fees and subscriptions
.......... and annual subscriptions to professional bodies that we have approved and are relevant to your work. The professional body will tell you how much you are allowed to enter in box 19.

My expense is membership of the IET, I am an engineer and it is relevant to my work. I've now also realised that I couldn't find the box as it was because I missed one of the question on the 'front page' (if there is such a thing on an online form) regarding unpaid expenses which then opened up another section!

[Eric Mc]

S6PNJ said:

Eric Mc said:

As you are an employee, the normal test is, are the expenses "wholly, exclusively and NECESSARILLY required to be paid as part of the particular employment you are engaged in?

If they are allowable, the section of the form where you make the claim is in the Employment Section - Expenses.

Thanks Eric, but I slightly disagree (only slightly as I know it's your profession, not mine!)

HMRC notes said:

Box 19 Professional fees and subscriptions
.......... and annual subscriptions to professional bodies that we have approved and are relevant to your work. The professional body will tell you how much you are allowed to enter in box 19.

My expense is membership of the IET, I am an engineer and it is relevant to my work. I've now also realised that I couldn't find the box as it was because I missed one of the question on the 'front page' (if there is such a thing on an online form) regarding unpaid expenses which then opened up another section!

In HMRC law, there are two aspects at work, the basic rules and specific guidelines or practices. I was quoting the basic rule which applies to ALL expenses that an employee wishes to offeset against their employment income. That is the basic test and should always be considered when making a claim.
However, scattered throughout internal HMRC rulebooks and staff guidelines are specific instructions as to how they should treat certain expenses. For instance, a professional subscription to a relevant body will almost always be allowed - as long as the body covers a qualification relating to the work carried out in the employment against which the taxpayer wants to offset the subscription.

There's no point an engineer trying to claim his Institute of Engineers subscription if he's flipping burgers at McDonalds

Here's an example of where the "necessarilly" rule is important.

At the moment, HMRC are taking a tough line against people making "Use of Home as Office" claims if they carry out some of their work from home. They can only claim this legitimately if they work from home as part of the conditions of their employment. If they are working from home out of choice, the claim is not allowed as it fails the "necessarilly" test.

[S6PNJ]

Eric,

Thanks for you time and replies on this post, much appreciated!