CPD business expense?
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
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