EIM31653 | 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 of the French language. He enrols in a night school course for one evening each week. He asks for 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.