Interesting situation this. Client is a medical professional who is primarily employed but with small self employed earnings on the side. The self employment income incurs minimal expenses.
They incur professional subscriptions and union fees as many do and one or two course fees with ancillary travel. These are coded within the PAYE codes and relief given against NHS income.
Now that we have the trading allowance as an option for self employment, what would others do as regards these subscriptions and course fees/travel? Allocate all to the employment and claim trading allowance on the freelance work?
Previously it didn't make much difference but I'm wondering if the subscriptions should be apportioned or if I'm overthinking it.