Can I claim training course costs and CPD expenses as a self-employed person?

Yes — training costs are allowable if they are to update or improve skills relevant to your existing business. HMRC allows deductions for courses that maintain and develop the expertise you already use in your trade. Allowable training: CPD (Continuing Professional Development) for your current profession, software training for tools you already use in your business, health and safety certifications required for your trade, and industry-specific skills updates. Not allowable: courses to train for a brand new career or trade you haven't started yet (these are capital costs of setting up a new business), or general education with no direct relevance to your current business. The test is: does the training extend your existing knowledge and skills for your current trade? If yes, it's deductible. If it enables you to enter a completely new profession, it generally isn't.

• CPD and skills-update courses for your current trade are fully deductible
• Software and tools training relevant to your existing business: allowable
• New career retraining or unrelated education: NOT deductible
• Health and safety certs required for your trade: allowable
• Also claim travel to the training venue and course materials