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jimwaits · Joined: 10 Jan 2004 Posts: 2 Location: Kettering

I should be grateful for some general advice.
My son is a junior doctor.
He has not been sent a Tax Return for any year. He wrote to the Inland Revenue to declare untaxed income and claim expenses against his income for the year ended April 2002. The expenses were for medical books to help him in his work, examination fees, revision courses for the examinations, etc. The IR wrote to advise him that it did not allow any claims for medical books etc.
This seems to me to be a nonsense. They are books with titles like 'The Effects of Anaesthetics on the Anatomy' and hardly typical bedside reading. The revision courses and examination fees are to enable him to meet the criteria to move up the career ladder; without them he cannot progress, and with them he will earn more and pay more tax.
Can anyone tell me if the IR is being reasonable and consistent across the professions? I understood that many trades are allowed to claim for tools used in their work and that lawyers were able to claim for their reference books.
I should be grateful for any advice.
Jim Waits

BB · Joined: 17 Jan 2004 Posts: 1 Location: Stockport, Cheshire

Is your son an employee of a Hospital or Health Trust? If he is an employee there is not much he is allowed to claim. The examples you gave where people claim expenses are all self-employed, partners or directors. As they are in business for themselves the Inland Revenue (IR) allows them to claim expenses. From memory, about the only things an employee could claim are subscriptions to professional bodies - you would need to check with the IR if that is still the case. Have a search around their website www.inlandrevenue.gov.uk.

AlanE · Posted: Fri Jan 23, 2004 9:49 pm Post subject:

I would have thought he would do well to ask the 'doctors union' (sorry minds gone blank can't for the life of me think of their name!) they would be able to give details of all claimable items.

In many trades and professions the respective union agrees with the Inland Revenue various allowances.

Alan