A professional person, such as a solicitor or accountant, may
hold an office or appointment giving rise to employment income and
be allowed a deduction for expenses under Sections 336 to 338 ITEPA
2003 either in his or her PAYE code or self assessment.
Alternatively, expenses incurred as a director may be deducted in
calculating his or her profits for Trading Income purposes, see
EIM31935.
In these cases it is important to make sure that a deduction
is not given twice for the same expense. For example, a prominent
note should be made on the accounts file.
