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Old 23rd March 2013 | 16:28
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CrabInCab
 
Joined: Jun 2002
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From: Desert mainly, occasionally arctic and rarely jungle
This particular case falls into a grey area. You cannot claim any variation of home to duty, and as a rule of thumb, only claim journeys to and from a specific task. However a course on face value is no different from, for example, a symposium or conference. There is an argument that suggests the first journey to and last journey from are fair game but others are because you yourself choose to do them and therefore you pay.
Not so, if you are assigned/posted/appointed* to a place of work and are there less than 2 years, it is deemed by HMRC to have been a temporary place of work and your are therefore entitled to claim tax relief against it.



*delete according to colour of cloth!
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