»Ê¹ÚÌåÓýapp

Examination fees paid to enable an employee to sit professional and other examinations in order to obtain qualifications are not deductible under Section 336 ITEPA 2003. »Ê¹ÚÌåÓýappy may improve the ability of the employee to do his or her job but they are not incurred in performing its duties, see EIM31650.

»Ê¹ÚÌåÓýapp leading case is Lupton v Potts (45TC643) in which an articled clerk was refused a deduction for a fee paid to sit the Law Society exams. »Ê¹ÚÌåÓýapp expense was not incurred necessarily and exclusively in performing the duties of the employment that the clerk held. Similarly, in CRC v Decadt (TCL3792) a hospital doctor was refused relief for the expenses of travelling to and sitting external professional examinations.

»Ê¹ÚÌåÓýappre are other mechanisms by which relief may be obtained for the cost of work-related training. If a training course is paid for or reimbursed by the employer see EIM01210 and EIM05005.