cpd

[Xabien]

As childminders we all keep ourselves updated professionally through courses.

Obviously we all put first aid and food hygiene through as an expense (as we need them to enable us to do our job well)

I am putting my CYPW level 3 course through as CPD as well.

Now, does any one know about degrees? I don't "need" a psychology degree to be a childminder but it might help me to work out certain types of behaviour in children etc.

Could I put an open university degree through my books as CPD? It is the only way that I can afford to do it (unless anyone else knows how to fund it?). The aim would be to do it part time around the childminding

[rickysmiths]

My first reaction would be no because you don't need to do this for your childminding role.

It sounds like a query for our Mr Anchovy. I'm sure he will be along soon.

[MrAnchovy]

That's a really good question, but I am afraid you are not going to like the answer.

Here (http://www.hmrc.gov.uk/manuals/bimmanual/BIM35660.htm) is the clearest explanation you are likely to get from HMRC. Basically it says that if a course gives you new expertise, knowledge or skills it cannot be claimed, particularly if it gives you a formal qualification. You can only claim a course which updates expertise etc. which you already possess and that you go on so for the sole purpose of being a more successful childminder. At a pinch you might be able to get a psychology degree to fit the second criterion, but it is going to fall foul of the requirement to be updating existing knowledge.

[Xabien]

there are parts of my level 3 course that is looking into psychology and how their theories play a part in childminding.

Could I not argue the fact therefore that the psychology degree is an extension to some of the training that I have already undertaken?

It will also hopefully be a unique selling point for my business as I'm sure that most childminders aren't degree educated in an area that is beneficial to the children in their care.

How likely is it that HMRC would challenge this as CPD?

[Xabien]

Also, would it make a difference if I said that I am also a nanny (18 years experience), a doula (birth and postnatal) and a night nanny (babies and sleep problems)?

Surely the psychology degree would benefit all of those?

[aly]

there are parts of my level 3 course that is looking into psychology and how their theories play a part in childminding.

Could I not argue the fact therefore that the psychology degree is an extension to some of the training that I have already undertaken?

It will also hopefully be a unique selling point for my business as I'm sure that most childminders aren't degree educated in an area that is beneficial to the children in their care.

How likely is it that HMRC would challenge this as CPD?
well surely all the others that have done level 3 should claim too then?......i agree its not direct to do with childminding so couldnt claim...and mentioning nanny etc doubt would work because you are a childminder now not a nanny...if you beome a nanny that is a different business.

[Xabien]

the level 3 course isn't just a childminding course though, it is also for nannies (of which I am one)

[MrAnchovy]

If you have looked at the criteria I linked to and believe that your claim is valid you have two choices:

claim the cost and if HMRC investigate and challenge it, explain why you believe it is valid but be prepared for them to take the opposite view and issue an assessment requiring you to pay the additional tax and Class 4 NI
write to HMRC now and ask for a ruling - providing you disclose all of the facts this will be binding on HMRC so they can't change their minds later

Note that your arguments to HMRC should be based on how this course is relevant to your childminding business, don't mention how it will make you more employable as a nanny because this is PRECISELY why they would be looking to disallow the claim. Do explain however how this builds on the knowledge gained in your NVQ3.

[Xabien]

Thank you very much Mr A

I phoned HMRC today and the lady pointed me in the same direction as you did. My accountant says that because it is relevant to my current job/business, I can put it through.

Would you try?

(I also have a-level psychology under my belt so this is the next logical step for developing that perhaps?)

[aly]

the level 3 course isn't just a childminding course though, it is also for nannies (of which I am one)
but are you trying to claim as a nanny or a cm?...as i doubt you can claim as both from 1 business.

[MrAnchovy]

Would you try?

As you have said that you could not afford to do this without the tax break (and would presumably have financial difficulties if you went ahead and the claim was refused), I would only go ahead with a positive clearance from HMRC. Requesting clearances can be complicated, the procedure is described here (http://www.hmrc.gov.uk/cap/links-dec07.htm) - you may need your accountant's help. Alternatively telephone your local office, but make sure you get any decision confirmed in writing.

You do pay your accountant for advice on this sort of thing, so make sure you are getting value for money!