[nellyt]

We are NOT self employed, pay PAYE.

During the last tax year we have both however paid membership fees to professional registration bodies and purchased books to keep up-to-date with progress in our respective fields. These do not get reimbursed by employer.

In UK these would have gone on our tax return.
Can we put these in Q26 on our IR3? Some people have told me yes, others no!

Thanks

[eternalkiwi]

Hello Nelly,

Unfortunately I cannot link the types of expenses you described with the list of allowable deductions for PAYE employees, so I would be 99.99% sure you cannot claim for these expenses.

For most of the last 20 years employees have had a very limited ability to deduct anything other than donations against their income, though in recent years this has been expanded to the half dozen options we currently have.

It would be nice for IR to allow us to deduct professional membership fees and it would be a good sign of their dedication to developing a professional skilled workforce! But unfortunately that day has not arrived. . .

Shawn

[IanW99]

Hello Nelly,

Unfortunately I cannot link the types of expenses you described with the list of allowable deductions for PAYE employees, so I would be 99.99% sure you cannot claim for these expenses.

For most of the last 20 years employees have had a very limited ability to deduct anything other than donations against their income, though in recent years this has been expanded to the half dozen options we currently have. It would be nice for IR to allow us to deduct professional membership fees and would be a good sign of their dedication to developing a professional skilled workforce!

Shawn

Certainly I have asked the IRD in the past if professional membership fees could be claimed for and they said it was no.

Ian