Last updated: 14 October 2026
Can you claim the cost of a course against self-employed earnings?
Yes, if the course updates or develops skills you use in your existing business. Following HMRC’s updated guidance in 2024, this includes training in new technology, techniques or industry developments, even if you learn something new, as long as it relates to your current trade. You can’t claim for a course that gives you skills for a new business, or a qualification that equips you to start a different profession.
Allowable vs not allowable
| Course | Allowable? |
| Refresher or CPD course for your trade | Yes |
| Training on new software or technology used in your trade | Yes |
| Electrician’s course on installing heat pumps or EV chargers | Yes, if within their electrical trade |
| Marketing or bookkeeping course to run your business | Yes |
| Course to start a completely new trade | No |
| Initial qualification before you start trading | No |
| Hobby or personal interest course | No |
HMRC’s approach
HMRC says training costs are allowable when they maintain, update or add to existing expertise for your current business. It also accepts training to keep up with changes in technology and industry practice. The test is whether the course relates to the trade you carry on now.
Associated costs
- Travel to the course, if the training is for the business
- Accommodation and subsistence if staying overnight
- Course materials and exam fees for professional updates
Example
Asha, a self-employed hairdresser, pays £1,200 for an advanced colouring course and £180 for train fares to London. Both relate to her current business, so she deducts £1,380. She later starts an evening course to retrain as a beauty therapist, which costs £2,500. That’s for a new trade, so it isn’t allowable while she’s only a hairdresser.
Self-employed electricians
Self-employed electricians can claim the cost of courses to keep their qualifications current, update to new wiring regulations, or add skills such as solar panel and battery installation, as these all relate to electrical work.
Starting a business
Training before you start trading isn’t usually allowable, as it’s not incurred in the trade. Costs incurred within 7 years before you start trading can be claimed as pre-trading expenses only if they would have been allowable had you been trading.
Employees and companies
If your company pays for training related to your job, it’s deductible for the company and not a taxable benefit. Employees paying for their own training generally can’t claim relief.
Common mistakes
- Claiming a degree that leads to a new profession
- Forgetting to claim travel and materials for allowable courses
- Claiming training for a hobby
Records to keep
Keep the booking confirmation, course outline, invoices and travel receipts. A short note of how the course relates to your business is useful if HMRC asks, especially for longer or more expensive programmes.
Frequently asked questions
Can I claim a course I took before starting my business?
Usually not.
Can I claim an MBA?
Only if it relates to your current business and doesn’t equip you for a new one.
Do I need a certificate?
No, but keep receipts and details of the course.
Is VAT reclaimable?
Yes, if you’re VAT registered and VAT was charged.
Related: professional fees, the cost of books and company-paid training courses.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with allowable expenses for the self-employed. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
