Training and Development Costs

07/05/2019 11:47:02
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?
  • HMRC Admin 50
  • Joined: 21/06/2017 15:34:03
  • Messages: 1617
  • Offline
  • View profile
  • Send message

Re:Training and Development Costs

07/05/2019 13:32:23

Thanks for your question.

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:


I hope this helps.

Training and Development Costs

08/05/2019 06:41:57
Unfortunately yes! I'd read it (in a hopeful fashion) as BIM35660