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

MarieNoelle

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,
MN

Monsoon

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.

MarieNoelle

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!

Cheers,
MN