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AAT Student Membership - allowable employment expense on SA Tax return?

MarieNoelleMarieNoelle Trusted RegularHampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,431
Good evening,
I have to complete my self assessment tax return for 11/12 and was wondering if I could claim as employment expenses my AAT student membership (box 19 - Professional fees and subscriptions) - my employer has not contributed towards any costs of my studying if that makes any difference.
Could any one give me any advice on this?
Thank you in advance,


  • MonsoonMonsoon Font Of All Knowledge FMAAT, AAT Licensed Accountant Posts: 4,071
    Are your subs wholly, exclusively and necessary for your employment? If not, then no.

    If you're completing a tax return because you are self employed doing peoples' books, then I'd put it as a s/e expense.
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,431
    Thanks Monsoon,
    I am not self employed, but one could argue my employer wouldn't have recruited me if I wasn't studying AAT. But as you say it would probably fail the wholly, exclusively and necessary test.

    Out of interest, were I to be self employed, would student fees be allowable? Just curious!

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