Chapter EIM32525

Record NumberEIM32525
Published date22 May 2014

No deduction should normally be permitted under Section 336 ITEPA 2003 for expenses incurred by an employee for external education. This is so even where the subject of the education is closely relevant to the nature of the employment. The expenses are not deductible because they are not incurred in the performance of the duties of the employment, see EIM31650.

The case law is summarised at EIM32530.

The only exception is where the external education is an integral part of the duties of the employment, see EIM32535.

In appropriate cases you should also consider the following advice:

  • where the expense of external education is paid for or reimbursed by the employer, see EIM01210 and...

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