Is this training related to your current business or profession?

Training for a new trade is not deductible. Training to enter a completely new profession or acquire skills for a different trade is not deductible. HMRC considers this capital expenditure - you're building a new business asset rather than maintaining your current one. This includes retraining for a career change.

Is this updating or maintaining skills you already have?

Training to update existing skills may be deductible. Training courses that update, maintain, or enhance skills you already use in your business are deductible. This includes CPD (Continuing Professional Development), refresher courses, and training on new versions of tools you already use. The key is that it relates to your current trade.

Is this expanding your services within your current field?

Training to update existing skills may be deductible. Training courses that update, maintain, or enhance skills you already use in your business are deductible. This includes CPD (Continuing Professional Development), refresher courses, and training on new versions of tools you already use. The key is that it relates to your current trade.

Is this an initial professional qualification to enter a profession?

Professional qualifications have specific rules. Initial professional qualifications (like becoming a chartered accountant or solicitor) are generally not deductible for the self-employed, as they're seen as capital expenditure. However, maintaining qualifications, CPD, and additional certifications in your existing field usually are deductible.

Is the training related to your role in the company?

Company-funded training may be deductible. Your limited company can pay for training courses related to your role, and this is a tax-deductible business expense. The training should be relevant to your work for the company. There's no taxable benefit for you as the recipient if the training is work-related.

Is this purely personal development unrelated to the business?

Personal training is not a company expense. Training unrelated to your work in the company cannot be claimed as a business expense. If the company pays for it, it would be treated as a taxable benefit-in-kind for you personally.

Can I Expense This?

📚

Can I Expense Training Courses?

Find out if you can claim training courses, CPD, and professional development as business expenses.

Last reviewed: January 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Training Courses?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

Related expenses

You might also want to check these categories.

🎫

Conferences

Find out if conference fees and events are deductible.

Check now→

📋

Memberships

Find out if professional memberships are deductible.

Check now→

🚆

Travel

Find out if you can claim public transport and travel expenses.

Check now→

⚠️

Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.