Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

The 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 ofthe French language. He enrols in a night school course for one evening each week. He asksfor a deduction for the cost of the course.

No deduction is due. The employee’s duties as a salesman do not extend to learning French at night school, see EIM31650.