Who is eligible for Training Costs — Allowable Expense for the Self-Employed?

Available across the whole UK (England, Scotland, Wales, and Northern Ireland). Applicant must be a registered business.

What is the deadline for Training Costs — Allowable Expense for the Self-Employed?

This is a rolling scheme with no fixed deadline.

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Tax ReliefUK-wide

Training Costs — Allowable Expense for the Self-Employed

HM Revenue & Customs

Description

HMRC-clarified rule (updated 2024) letting self-employed people deduct the cost of training that updates existing skills/knowledge or adds new skills/knowledge relevant to their existing trade as a business expense — reversing HMRC's older, stricter position that 'new skills' training was non-deductible capital expenditure.

Amount

Full cost of qualifying training deducted from taxable profits — reduces the tax bill by training cost × your marginal tax rate (not a fixed allowance)

Deadline

Rolling / no fixed deadline

Eligibility summary

Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
Applicant must be a registered business.

Notes: Reflects HMRC's updated 2024 guidance; previously only 'refresher' training on existing skills was clearly allowable, and new-skills training was often treated as non-deductible capital expenditure. Genuinely fact-specific — HMRC gives examples rather than a bright-line test.
Requirement: Training must be wholly and exclusively for the purposes of your existing trade — e.g. keeping pace with technology/industry changes, or training ancillary to your main trade (such as bookkeeping). Training to enter a wholly new trade or profession still does not qualify as a revenue expense.

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You can also do this yourself for free via the official source

How to apply

Deduct qualifying training costs as a business expense on your Self Assessment tax return.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.