I have a friend who works as a peer support worker for a drug & alcohol rehab organisation. He is undertaking courses to improve his skills, paid for by himself. This is mainly in order to be able to become self employed in 2 years' time, but it also helps him improve his performance in his current role. So far he has spent approx £3,000 over the past 12 months or so.
Am I correct in thinking that these costs are not tax deductible? Or can they be offset against his first SA tax return as pre-trading expenses? Or, since they improve his work now, is there a way that they can be offset against his salary now?
I'm thinking that they can't be, but just wanted to check if there's a loophole that I'm unaware of!!