Legality of employer covering PPL flight training costs?

[Checklist Charlie]

Yes, thank you

homonculus

I did read it. Apparently things are seen differently in the UK, too different for a simple mind.

CC

[India Four Two]

Yebbut a 2 week first aid course in the Bahamas would raise a few eyebrows at HMRC.

I'm reminded of a geological field course called Modern Carbonates. The participants spent a week in a resort in the Bahamas. The course days included lectures and trips in a chartered Goose. The Goose would land in various locations where the group would dive in and snorkel through reefs and lagoons, looking at the sediments.

The advertising included a suggestion that participants who were not experienced snorkelers, should come a week early to practice!

Unfortunately I never had the opportunity to go on this course.

T4RG4,

Don't hesitate to take up this marvelous offer from your employer. Keep us posted on how your training goes.

[late-joiner]

Originally Posted by clareprop

Sorry, I don't want to be rude but this is complete drivel!
If an employer wants to send someone on a training course of any type, then the employee just goes. .......

Oh but life were so simple. Even after the employee ‘just goes’, the employer has to decide:
- whether the company is paying its own liability or a pecuniary liability of the employee;
- whether the training costs are deducible against corporation tax;
- whether the company can claim input VAT;
- whether any Class 1 or Class 1a NIC is payable.

And if the company is a close company or the individuals involved are connected persons are the answers the same?

Different accountants do seem to approach these issues differently. If that is drivel, so be it.

Edit: Looking back at the original question, if the employer is offering, just go for it. Make sure the invoice for the training is in their name.

[Steve6443]

Originally Posted by clareprop

What an arrogant, pointless and aggressive response to a genuine question from a new poster.

Sorry, I don't view his question as 'arrogant, pointless and aggressive' - after all, there has been too much bull**** spread around about what the implications are of a PPL having others pay for his flight and the comment was, as I understood it, merely along the lines of

tell us how you perceive these rules to be and then we can see if your understanding is correct.

In fact, in terms of pointless and arrogant answers, yours appears to top the lot.

So I'll rephrase the question to the OP:

Could you perhaps please explain how you view the implications of flying, as a PPL, with someone else paying / contributing to the costs? Then we can discuss whether you've heard the right info or just gossip.

In my eyes, nothing is worse than going into a venture with totally inaccurate information or half truths....

Coming back to the topic and addressing T4RG4, the taxman would infer that the PPL could be used for private purposes and is therefore a 'benefit in kind' hence liable for tax. As others have said, I would suggest having a tax expert looking at either

1) impact of employer paying and amount of tax / NI due

or

2) possibility of having an increased salary but see if HMRC would recognise PPL as a legitimate expense in order to improve your working qualifications. In this case, you'd pay for the PPL yourself but be able to deduct a certain amount against your tax bill

and then go with the one which is most beneficial for you. But even if the only way forward is for the employer to pay for the PPL, I'd definitely take the offer, go for the PPL and enjoy!