Training Costs Tax Deductable?

emcatnap Registered Posts: 10 Regular contributor ⭐ 😼 ⭐
Morning all,
A colleague of mine has just become self employed as a driving instructor and asked me if he could claim back the costs of his training and exams which enabled him to do his job. I have been told that he can't but I would appreciate some clarification.
Many thanks :001_smile:


  • peugeot
    peugeot Registered Posts: 624
    The general rule is that training costs which develop existing skills to do a job are tax deductible. Training costs which develop new skils are not.

    For example, an accountant who pays for courses in relation to CPD would be able to claim these as a tax deductible expense. If the accountant were to pay for a course in, say, modern languages, this would not be tax deductible.

  • emcatnap
    emcatnap Registered Posts: 10 Regular contributor ⭐ 😼 ⭐
    He sat the exams and training prior to becoming a dirving instructor. I thought if he needed to sit the exams to enable him to do his job then it couldn't be deducted. I lknow once he is in business he will have ongoing training which would be ok. But on the other hand would it be classed as a start up cost?
  • deanshepherd
    deanshepherd Registered Posts: 1,809
    Steve has summed it up nicely. He cannot claim those costs.
  • emcatnap
    emcatnap Registered Posts: 10 Regular contributor ⭐ 😼 ⭐
    Lovely I am with you now. It was only becuse it was prior to start up that I wanted to be sure. Thanks guys, Emma
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