At the moment, HMRC does not consider CPD costs to be tax allowable, even though registered dental professionals have to complete a set amount of CPD in order to remain registered, and must be registered in order to practise their profession.  (This does not apply only in dentistry, but for all employees – although the self employed can claim tax relief on training costs).

BADN approached David Gauke MP, Exchequer Secretary to the Treasury, to explain why registered professionals should be allowed tax relief on CPD costs.  A copy of this letter and the briefing note provided for Mr Gauke are available for background, as is a copy of Mr. Gauke’s response.


BADN have prepared a specimen letter for dental nurses to send to Mr Gauke and their local MPs – click Letter re CPD Costs Tax Relief for a copy of this letter .

If you receive a reply from Mr Gauke and/or your local MP, please send a copy to BADN.

To see BADN’s letter to David Gauke, his reply or specimen letters you can send to David Gauke and/or your local MP, click on the links below:

Suggested letter to HMRC re CPD Costs Tax Relief

BADN initial letter to Gauke re CPD tax allowance 2010

briefing note for david gauke re cpd costs

Response from D Gaulke re CPD Costs