Training courses

Training to keep your existing professional skills up to date is generally allowable, but training to acquire an entirely new trade or qualification is often not.

Sole traderConditional

Ltd companyConditional

EmployeeConditional

Conditions

For the self-employed, HMRC updated its guidance in 2024: training is an allowable (revenue) cost where it updates your existing skills OR gives you new skills or knowledge within your existing business area — including keeping pace with new technology and changes in industry practice. The old rule that any new skill was disallowed no longer applies.
Training to start a completely new or unrelated trade is still not allowable — HMRC treats that as capital, because it creates a new and enduring asset rather than supporting the existing business.
The training must relate to the trade you are already carrying on. Pre-trading training, before the business has started, generally does not qualify (though separate pre-trading expense rules may apply).
For a limited company, training for directors and staff that relates to the company's trade is allowable, and there is a tax exemption for work-related training; training unrelated to the role can be paid for by the company but gets no Corporation Tax relief and may be a benefit in kind.
For employees claiming relief themselves the test is much stricter, and own-cost training is rarely deductible — but training provided or funded by the employer for the job is normally tax-free.

Common mistakes

Claiming a course that effectively launches a new and different line of work.
Relying on the old rule that any 'new skill' is disallowed — since 2024, new skills within your existing business area are usually allowable for the self-employed.
Assuming all professional development is automatically allowable regardless of how it connects to the current trade.

What to keep

Course invoices and a description of the content.
A note explaining how it relates to your existing work.

Real-world example

A self-employed electrician takes a course in installing EV charging points — a new skill, but within their existing trade. Under HMRC's updated 2024 guidance this is an allowable training cost, whereas before the change it might have been treated as capital and disallowed.

Frequently asked

Can I claim training that teaches me a completely new skill?

If it's within your existing business area, usually yes. Since HMRC's 2024 update, training that gives new skills or knowledge in your current trade — including keeping pace with new technology or industry practice — is an allowable cost. Training that sets you up in a genuinely new and unrelated trade is the exception and is treated as capital.

Why might a brand-new qualification still not be allowable?

If the training sets you up in a new trade unrelated to what you already do, HMRC treats it as capital — it creates a new, enduring asset rather than supporting your existing business. New skills within your current trade are a different matter and are usually allowable.

Not sure how this applies to you?

The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.

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Related allowances

Source: HMRC guidance · Last checked 2026-06-17

This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.