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HMRC internal manual

Employment Income Manual

Other expenses: education and training: examination fees

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. They may improve the ability of the employee to do his or her job but they are not incurred in performing its duties, see EIM31650.

The 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. The 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.

There 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.