Firstly, many thanks for the replies guys, very much appreciated !
I paid for the rating in order to facilitate a move to the RHS on a Citation...was working up to that point for the same company but as an Ops Controller, the rating allowed me the opportunity to move to a flying role within the company, no letter of offer was made to this effect though.
I spoke (albeit briefly) with a BALPA recommended adviser, who stated he thought it was a 'grey' area, he advised that as you suggest 757_Driver, that i may re-submit the cost against 08/09's expenses, he also thought it may help if included against this years (09/10) return, the fact that for a period i was self-employed in 09/10. To be fair, not being very accounts-minded, i probably am poor at explaining these things !.
Wouldn't ordinarily go too far out of my way to try and include it, but given i don't get paid a huge salary, as the saying goes for a well known supermarket, "every little helps" !!.....oh, and the fact, like everyone else, having spent huge dollops of cash in the past to get here today, am damned if i want to give any of it away to the taxman when he doesn't allow anything to us back on our initial training for licences etc. !