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Where Taxpayers and Advisers Meet

Tax Deductible Training

AlexHit01
Posts: 1
Joined: Tue Dec 18, 2018 10:55 pm

Tax Deductible Training

Postby AlexHit01 » Tue Dec 18, 2018 11:03 pm

My situation is that I am self-employed Illustrator (as registered with HMRC) and had been working freelance for an international company for a number of years, they were my only client and so when they went bump in October 2017 I lost my job. I decided to go for a complete career change and started training up to be a childminder. Over those next few months, still falling into the 2017-18 tax year, I did a lot of training that is legally mandatory to become a childminder (Home Base Childcare Aware qualification, Food Hygiene, Paediatric First Aid), however, I didn't officially begin training and taking in money with my business until June 2018 (new tax year, when my books for my new business would begin).

I'm wondering whether I can put my training expenses into my 17-18 accounts, as I believe the training itself would be tax deductible typically and considered "wholly and exclusive" as it is a legal necessity to have these qualification, however, it isn't relevant to the business I was in during that time, or does that not matter? I would really appreciate any guidance with this.

AdamS93
Posts: 194
Joined: Tue Sep 26, 2017 6:28 pm

Re: Tax Deductible Training

Postby AdamS93 » Wed Dec 19, 2018 10:28 am

Unfortunately, the cost is not tax deductible as you have gained a new skill.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35660


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