SE31653 - The Schedule E expenses rule: 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 employees duties as a salesman do not extend to learning French at night school, see SE31650. Nor does he qualify for the deduction that is available by concession for certain employee funded training cost, see SE32540.