HMRC: CPC training not intrinsic to driver’s job
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HMRC HAS TOLD a driver that he cannot claim tax relief on travel expenses incurred while attending a Driver CPC training because it was not an “intrinsic part” of his job as a driver.
In a letter seen by CM, the revenue sets out a position that drivers cannot claim expenses for attending a Driver CPC course against their income.
The letter was issued in response to a claim by a York-based driver for travel expenses for attending four Driver CPC courses throughout tax year 2010.
It states: "[The] job is driving and not attending training. As such, the training is not an intrinsic part of your duties.
“[HMRC acknowledges] your comments that you will require the qualification in order to continue driving as a profession.
“However, this in itself does not make the training an integral part of your job.” The driver told CM that he had spent around £500 on travel expenses to attend the four training courses and, as a result, filled in a P87 form to claim tax relief for expenses of employment.
He needs to undertake one more training course to meet the statutory mandate of 35 hours of Driver CPC training. HMRC has said he can challenge the decision.