Training and courses
PartialTraining costs are deductible if the course helps you improve skills you already use, keep up with technology in your industry, develop new skills related to changes in your industry, or develop skills that support running your business (including admin skills). You cannot claim for training that helps you start a new business or expand into new areas not directly related to your current trade.
Common questions
Can I claim the cost of renewing my Gas Safe registration or CSCS card?
Yes. Renewals and refresher qualifications for your existing trade are deductible.
I'm a plumber training to become an electrician. Can I claim the course?
No. HMRC does not allow training that helps you expand into a new area not directly related to your current trade.
Can I claim a bookkeeping or invoicing course to help run my business admin?
Yes. HMRC explicitly allows training that develops skills to support your business, including administrative skills.
Can I claim a first aid course required on site?
Yes. Health and safety training required for your existing work qualifies.
Watch out for
- Travel to training is deductible on the same basis as other business travel.
- If a course covers both business and non-business content, only the business proportion is deductible.
HMRC sources
Last verified: July 2026 · Tax year 2026/27
Related expenses
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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.
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