Readers' forum : Diver expenses

Our client is a self-employed diver who is working in the North Sea. Apart from the minefield (or should that be oilfield?) of tax rules relating to this profession he has asked whether he can claim his monthly gym membership fees as a deductible expense? His argument is that he has to keep ‘super fit’ to do the job that he is doing and when he is not working he has to use the weights in the gym to maintain his fitness level.

I am also wondering whether he can claim warm clothing as a business expense? He has purchased gloves scarves and jackets because it gets extremely cold on the oil rigs. I have read the HMRC guidelines on the above and these state quite clearly that such costs are not allowable. However I wonder whether there are some trades for which they may...