In most countries if you can make a convincing argument about why you thought it would be allowed and can argue it with a straight face they arent interested in nailing you over it because it isnt worth their time.

I asked my accountant “Hey, when I take sick leave at work and I have to get a doctors certificate to get paid for those days, does that make the doctors visit a work expense?”

He said “Thats a legitimate enough argument that if you want me to I’ll put them on your return. Dont know if it would pass an audit but the reasoning is solid”