My client who is a qualified and registered self employed psychotherapist incurs analytic and supervision fees as an integral part of her professional practice. She classifies it as part of her continuing professional development. She does have other employment income in the same field. Can these analytic fees be offset against her self employment - there is nothing in her employment contract obliging her to undertake these costs so it seems this would be more appropriate, but I wouldn't want to overclaim expenses if there was likely to be an element of doubt as to their eligibility. I have been trying to find a reference in case law or HMRC guidance but can't find anything relevant can anyone help please?