Last updated: 14 October 2026
Can your company pay for you to attend a presentation skills course?
Yes, and it’s usually tax-free for you and deductible for the company. Work-related training paid for by an employer is exempt from income tax and NIC if it helps you gain knowledge, skills or personal qualities likely to be useful in your job or in a future role with the same employer. Presentation skills, leadership, IT and communication courses usually qualify. The exemption covers directors of their own company too.
The work-related training exemption
| Cost | Tax-free? |
| Course fees | Yes |
| Course materials and exam fees | Yes |
| Travel to the course | Yes, if it’s work-related |
| Accommodation and meals during the course | Yes |
| Training for a hobby or personal interest | No |
| Paying for a course after the employee has left | Retraining exemption may apply in limited cases |
What counts as work-related
Training is work-related if it’s likely to prove useful in the employee’s current job, or to prepare them for a position they may hold with the employer. HMRC’s guidance gives examples like management skills, communication and time management.
Directors
If you’re a director of your own company, the company can pay for a presentation skills course for you, and claim a deduction for corporation tax, as long as it’s relevant to your role. It isn’t a dividend or a benefit in kind.
Example
Kerry, the sole director of a consultancy company, books a two-day presentation skills course for £1,400, plus £300 for a hotel and train. She presents to clients regularly, so the training is work-related. The company pays the full £1,700 and deducts it from its profits, saving £425 at 25% corporation tax. Kerry pays no tax or NIC on it.
When it isn’t tax-free
- Training for a personal interest, such as a cookery course for someone in IT
- Training that’s really a reward, like a holiday disguised as a course
- Paying fees for a degree that has nothing to do with the job
- Cash payments to the employee instead of paying the provider
Employee who pays themselves
If an employee pays for a course and isn’t reimbursed, they generally can’t claim tax relief, unless the course is required for their job and they’re under a strict duty to attend.
Training agreements
Some employers ask staff to repay training costs if they leave within a set period. Repayments made by the employee don’t affect the company’s tax deduction.
VAT
VAT-registered companies can reclaim VAT on training if it’s for the business. Some education providers are VAT-exempt.
Common mistakes
- Reimbursing the employee in cash without receipts, which can make it look like pay
- Paying for training unrelated to the job and treating it as exempt
- Forgetting that travel to a long course may become ordinary commuting if the course is the employee’s main workplace for more than 24 months
Records to keep
Keep the booking confirmation, invoice and a short note of how the course relates to the employee’s role. For directors, a board minute approving the training is helpful.
Frequently asked questions
Do I need to report the course on a P11D?
No, if it qualifies for the exemption.
Can the company pay for an MBA?
Possibly, if relevant to the job.
What about online courses?
The same rules apply.
Does the apprenticeship levy cover training?
Only approved apprenticeship training for levy-paying employers.
Related: claiming course costs as self-employed, employee reward schemes and company relief for staff gifts.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with staff training and benefits. See our payroll 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.
