If you are a non UK resident and have attended a course in the UK during the 2013/14 tax year or you are due to return to the UK to attend a course in the future please read the following:
Since 06/04/2013 HMRC have added an allowance for work days/courses in the UK.
The allowance is for an additional 20 days on top of your 90 day allowance.
To be able to claim any of the additional 20 work/course days Whittaker and Co would need the following from you:
- A letter from your overseas employer on Company headed paper stating that they had requested you to attend the course, the name of the course and the dates of the course.
- A letter/invoice from the course provider to prove your attendance on the course.
Without the above you would not be able to claim work/course days in the UK and the time spent would have to be taken from your 90 day allowance.