Other expenses: education and training: where education is part of the duties of the employment: example
A scientist is employed by a University department to carry out basic research in polymer chemistry. As part of her continuing research she attends a presentation at a different university of the findings of a scientist working in the same field. She is required to attend such presentations as part of the programme of research for which she is employed. The subject matter of the presentation directly influences the content and direction of her own research.
The duties of this employment include research. In this case attendance at the presentation is an integral part of the research process and so is one of the duties of the employment. The costs of travel to the presentation are deductible.