Can I claim training courses as a self-employed tradesperson?

Yes, if the course updates or adds to the skills of the trade you already run, such as a wiring regulations update. Retraining for a new line of work is usually not, under HMRC guidance published on 6 March 2024.

Training is one of the costs GOV.UK lists as an allowable expense for the self-employed. The catch is the word "related": the course has to be for the business you have now, not one you plan to start. The rules below follow GOV.UK and HMRC's Business Income Manual (BIM) as checked on 16 October 2026.

The test HMRC applies

HMRC's manual (BIM42526) says the cost of a course must be spent wholly and exclusively for the trade you carry on at the time you do the training. In practice that splits courses into two groups.

Likely to be allowable. Training that updates skills you already use, keeps you up to date with technology in your industry, gives you new skills because your industry is changing, or helps you run the business, including admin skills.

Unlikely to be allowable. Training to start a new business, or to move into an area that is not directly related to your industry.

The manual adds that HMRC staff should not take an overly narrow view of whether a course only updates existing skills. But a completely new specialisation or qualification, unrelated to your existing business, is unlikely to pass. In the Dass case (2006), a tutor's exam fees for a law diploma were refused because the course would equip him to move into a new area of practice. The High Court agreed this was capital spending, not a running cost.

Trade examples

The heat pump example is worth noting. HMRC accepts that a gas fitter learning heat pumps is keeping up with modern technology, even though it is a new skill. What matters is the link to the trade you already run.

What this means for you

An allowable course comes off your profit like any other expense. Take an electrician whose profit for 2026-27 sits between £12,570 and £50,270, outside Scotland. A £450 update course saves 20% Income Tax (£90) and 6% Class 4 National Insurance (£27), so £117 in total. This is an example only.

If HMRC asks, you need to show why the course was for your existing trade. A booking confirmation and a short course outline usually do that. Two other points:

• If you use the £1,000 trading allowance, you cannot claim any expenses, so the course is not claimable that year.
• Under Making Tax Digital (MTD), the course is a business expense in your digital records, the same as materials or van costs.

Steps to claim a training course

1. Before booking, ask yourself whether the course is for the work you do now, or for work you hope to do instead.
2. Keep the invoice and a copy of the course outline or description.
3. Note in your records how it links to your trade, for example "update to regulations used on every rewire".
4. Pay for it from your business account, so it is easy to find later.
5. Record it as an expense in your bookkeeping or MTD software (on the cash basis, in the quarter you pay).
6. If a course mixes related and unrelated content, or leads to a new qualification, check HMRC's examples on GOV.UK before claiming. GOV.UK says to contact HMRC if you are not sure.

Grey areas

Most trade courses are straightforward. The harder cases are courses that add a new service to your business, such as a joiner learning to fit kitchens. HMRC's manual says whether a cost is allowable turns on the individual circumstances, including why you paid for it, so write down the reason when you book. Our guide to what tradespeople can claim covers the other common costs.

The free MTD check shows when Making Tax Digital starts for you, and the trades section has more guides for tradespeople.