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.