We provide a first aid course to a number of our employees and i'm wondering whether it should be an employee training cost or H&S as it is required by the legislation? Many thanks!
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Doh, I was hoping there was! That's why I was getting myself confused reading up different stuff online...
"CPD or H&S?"
Presumably (to the extent that, as lionofludesch suggests, it actually matters) that depends on the nature of your business. For ambulance crew quite probably CPD.