EIM31653 - »Ê¹ÚÌåÓýapp general rule for employees expenses: in the performance of the duties: example
An employee is a salesman for a company with a major export trade to France. He knows that he will not be able to perform his duties properly unless he improves his command of the French language. He enrols in a night school course for one evening each week. He asks for a deduction for the cost of the course.
No deduction is due. »Ê¹ÚÌåÓýapp employee’s duties as a salesman do not extend to learning French at night school, see EIM31650.
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