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Trading allowance where client also employed

Client incurs professional subscriptions but is employed and self employed - deductible?

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Interesting situation this. Client is a medical professional who is primarily employed but with small self employed earnings on the side. The self employment income incurs minimal expenses.

They incur professional subscriptions and union fees as many do and one or two course fees with ancillary travel. These are coded within the PAYE codes and relief given against NHS income.

Now that we have the trading allowance as an option for self employment, what would others do as regards these subscriptions and course fees/travel? Allocate all to the employment and claim trading allowance on the freelance work?

Previously it didn't make much difference but I'm wondering if the subscriptions should be apportioned or if I'm overthinking it. 

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By possep
05th Nov 2019 19:55

Look if they qualify on HMRC's approved list. If so claim against PAYE and the £1,000 trading allowance.

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By penelope pitstop
05th Nov 2019 21:04

List 3 for professional subscriptions against employment.

Trading Allowance against self employment.

Non-List 3 professional subscriptions against self employment, but wasted if Trading Allowance used.

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By Tim Vane
06th Nov 2019 08:28

I think you and I have very different definitions of an “interesting situation”.

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Replying to Tim Vane:
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By norstar
06th Nov 2019 09:57

I'm a dull man. What can I say...

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By Tax Dragon
06th Nov 2019 09:00

List 3, aye, but allocating training costs to the employment won't get tax relief for those costs, unless I'm missing something.

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Replying to Tax Dragon:
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By The Dullard
06th Nov 2019 10:17

What training costs?

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Replying to The Dullard:
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By Tax Dragon
06th Nov 2019 10:35

The ones that aren't NHS. (If there are any... I confess I don't fully understand what the OP means.)

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Replying to Tax Dragon:
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By The Dullard
06th Nov 2019 11:34

No. It was me. I'd missed the mention of course fees.

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