Home For accounting professionals General accounting discussion
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

CPD business expense?

clearaccounting100clearaccounting100 Feels At HomeRegistered Posts: 49
I am currently doing my Payroll AAT NVQ 2, i have almost finished it and intend to go onto stage 3. Can i count this as a business expense as CPD since i am already licensed by AAT to do payroll as i have already done payroll work before? Or does this count as me gaining the initial skill and therefore non tax deductible. I hate this area as it seems such a grey subject. If anyone has any ideas please let me know. Many Thanks :)


  • T.C.T.C. Experienced Mentor Registered, Tutor Posts: 1,448
    Can't see why not - training is an important part of any business!
  • payrollpropayrollpro Trusted Regular Hampshire/SurreyRegistered, Working Together with HMRC Posts: 418
    The rule is that as long as the training is a development of or in relation to current business it is allowed but if it is a completely new venture it is not deductible. This is actually bizarre because you would expect there to be incentives to invest in a new venture but apparently not.

Sign In or Register to comment.