Professional Training & Courses — United Kingdom Tax Rules

Claim costs of training that maintains or updates existing skills relevant to your business.

Claimable: Conditionally claimable · Tax authority: HMRC

HMRC Rules

• Training that updates or maintains your existing professional skills is deductible — HMRC calls this 'updating expertise'.
• Training that provides new qualifications or skills for an entirely new trade is NOT deductible.
• Conference fees, webinars, and CPD courses directly related to your current work are claimable in full.
• The cost of professional books, journals, and publications relevant to your field is deductible.
• Travel costs to attend training events (mileage, train, accommodation) can be claimed as business travel.
• Online courses on platforms like Udemy, Coursera, or LinkedIn Learning are claimable if the content directly relates to your existing profession.

Limits

No fixed cap — training must relate to your current business activity and maintain or update existing skills, not provide entirely new qualifications.

Worked Example

Priya is a freelance web developer. She attends a £500 React conference to update her skills — fully claimable. She also buys a £89 Udemy course on advanced TypeScript — fully claimable. She enrols in a £2,000 law course to retrain as a solicitor — NOT claimable as it is a completely new profession.

Record Keeping

• Keep invoices and receipts for all training courses and events
• Document how each training course relates to your existing business skills
• Retain certificates of completion or attendance confirmation
• Record travel costs separately if attending in person
• Keep a note of why the training was necessary for your current work

Frequently Asked Questions

Can I claim an MBA or degree course?

Generally no — most degree-level qualifications are treated as providing new skills rather than maintaining existing ones, making them non-deductible. However, if an MBA module directly builds on your existing expertise and is a CPD requirement of your profession, some costs may be arguable. Get specific advice for high-value academic qualifications.

Are online courses like Udemy or Coursera deductible?

Yes, if the course content directly relates to your current business skills. A graphic designer claiming a Photoshop masterclass is straightforward. A copywriter claiming a data science course would need to demonstrate a clear connection to their existing work.

Can I claim travel to a conference abroad?

Yes, if the conference is directly relevant to your business. Claim flights, accommodation, and reasonable subsistence. Keep the conference programme as evidence of the business purpose. If you extend the trip for a personal holiday, claim only the costs you would have incurred for the business-only portion of the trip.

Are CPD requirements from professional bodies deductible?

Yes. Mandatory Continuing Professional Development required by your professional body (e.g. ICAEW, Law Society, RICS, NMC) is clearly a business cost — it maintains your ability to practise legally. These costs are fully deductible.