Training & Development

SA103: Other allowable expenses • 2025/26 tax year

Investing in your skills is essential as a freelancer — and most of the time, it's tax-deductible too. But HMRC draws a crucial line between updating existing skills (claimable) and learning entirely new ones (not claimable).

The Key Rule: Updating vs New Skills

This is the most important distinction:

  • Updating or maintaining existing skills = CLAIMABLE. A web developer learning React (a new framework in their existing field) can claim the course cost.
  • Acquiring new skills for a different trade = NOT CLAIMABLE. A web developer training to become a plumber cannot claim the plumbing course.

The logic is that training which keeps you effective in your current trade is a business expense, while training for a completely new career is a personal investment.

What Training Costs Can You Claim?

  • Courses to update skills: Online courses on platforms like Udemy, Coursera, LinkedIn Learning, Skillshare — provided they're relevant to your current work.
  • Industry conferences: Ticket price, travel to/from the conference, accommodation if overnight.
  • Professional books and journals: Technical manuals, industry publications, trade magazines.
  • Workshops and seminars: Both online and in-person, relating to your field.
  • Professional certification renewal: Maintaining certifications needed for your trade.

Example: Training Costs for a Freelance Developer

ExpenseAmount
Online courses (Udemy, Pluralsight)£200
Industry conference ticket£300
Conference travel and hotel£350
Technical books£80
Professional certification renewal£150
Total claimable training expenses£1,080

At the 20% basic rate, this saves £216 in income tax.

Back to full Allowable Expenses Guide