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Allowable training costs

Does the fact that the training is classed as CPD mean it is allowable for tax?

Didn't find your answer?

 A client wants to book a training course which he is saying isn't an entirely new skill but it complements what he already knows (he is a sex therapist who is trained in dealing with trauma and the course is to do with working with sex offenders the cost is about £1,500).

This is approved as CPD by his professional body so does that automatically mean it would be allowable for tax? He is a sole trader.

Thinking about it I put all my CPD costs through without a second thought and have claimed for social media training, managing my workload training etc etc things which aren't exactly enhancing my existing accounting/tax skills.

Many thanks in advance


Replies (3)

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25th Feb 2019 13:36

"Wholly and necessarily" springs to mind

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Replying to BIGWAL:
By Constantly Confused
25th Feb 2019 15:07

BIGWAL wrote:

"Wholly and necessarily" springs to mind

That's weird, that phrase never springs to my mind.

Wholly and exclusively if they are self employed, or wholly, exclusively and necessarily if they are employed, but never wholly and necessarily.


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Replying to BIGWAL:
By JCresswellTax
25th Feb 2019 15:54

BIGWAL wrote:


Has absolutely nothing to do with self-employment so I am not sure why this would spring to your mind.

Perhaps you should book some CPD...

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