If you are a freelancer / sole trader then you have to be careful with training and development costs to ensure they qualify for tax relief.

Where the object of the training is to learn a new skill or qualification then you will not be allowed to claim this cost, nor can you claim associated costs of this such as travel and stationery.

However if you are updating or continuing the development (CPD) of a previously gained qualification then this is allowable.

The costs must also be be wholly and exclusively for the purposes of the business with no personal purpose for the expenditure.

See here for an example on training costs for the self employed.

The rules are quite different for Companies and Employees which we will cover on a future post.