I have started a Masters to support the professionalisation of my services. The course is a mixture of residential and distance learning. Residentials require travel costs and subsistence. Plust there is the course cost. Are these allowable expenses?
As you are gaining a new qualification, there are no elements of your course which would be entitled to tax relief and you would not be able to claim either the cost of the course, travel to and from or subsistence.
Please see this guidance in our business income manual regarding training under the Business Purpose Test heading: