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
- Training that updates or maintains skills you already use in your work is usually allowable.
- Training that gives you a new skill set or qualifies you for a new trade may be treated as capital or as not wholly for the existing business.
- The course must have a genuine connection to the current business or job.
Common mistakes
- Claiming a course that effectively launches a new and different line of work.
- Assuming all professional development is automatically allowable.
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 web developer takes a short course on a new framework in the language they already work in. Because it updates existing skills, the cost is allowable.
Frequently asked
Why might a brand-new qualification not be allowable?
If the training equips you for a new trade rather than maintaining your current one, HMRC may view it as capital in nature or not incurred wholly for the existing business.
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.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
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.