Your Fees and Allowable Expenses

In response to enquiries from trainees, the College has sought advice on the tax status of fees paid to the College during their training. The following positions have been outlined to us, based on a review of the current legislation and the HMRC position where it is set out in their internal manuals. The following advice is based on the assumption that a trainee is an employee during their training, rather than self-employed.

AiT Initial Registration and Annual Subscription

As with all membership subscriptions, both components of the AiT registration and annual subscription fees are allowable deductions. Trainees who have paid the initial registration and annual subscription fees after registering online since August 2007 should be able to claim tax back on those amounts.

AKT & CSA Fees 

The advice we have received states that anyone sitting the Applied Knowledge Test (AKT) and/or Clinical Skills Assessment (CSA) is unable to claim tax on either assessment, as these are deemed preparation for performing the duties of an employment rather than incurred in the actual performance of the employee's duties.

Certification Fees

Trainees who registered with the Certification Unit prior to August 2007 paid a one-off sum of £350 for certification and up to 3 years free membership as an AiT. This fee of £350 is likely to be regarded as a fee to join the training process, rather than a fee to join the College, and as such it would not be considered eligible for tax relief.

Further information

The information provided above is a generic statement which is based on the advice that the College has received in response to a generic enquiry. Individuals should discuss their individual tax queries with their financial advisors or accountants ON making appropriate claims. We have provided a template that you may like to use when submitting to the Inland Revenue but please note this is a suggested template ONLY and has not been endorsed by the Inland Revenue.

Tax document