I have a question regarding one of my clients.

The client was employed for the first 5 months of a tax year, earning commission which was more that 50% of the total taxable income for that period - therefore, the client could claim section 11a expenditure against the commission income.

The problem is that the client was employed for the remaining 7 months of the tax year by another employer, and did not receive commission, but a basic salary. This had the effect that if you calculate the taxable income for the entire year, the commission will not be more than 50% of total taxable income, and section 11a will not apply.

My question is can the client claim section 11a expenditure for the first 5 months of the tax year?

You urgent response will be highly appreciated.