Can You Claim Tax Relief on Training and Learning Costs? A Guide for Creative Businesses

Whether it’s a filmmaking masterclass, a marketing conference in London or a paid online course in animation, investing in learning is part of growing a creative business. But are those training costs tax-deductible?

In this blog, we’ll walk you through when HMRC allows you to claim tax relief on training and learning expenses - and when it draws the line. We’ll also touch on industry events and more formal education, so you know what to expect when it comes to claiming these costs through your business.

What HMRC Allows (and What It Doesn’t)

The big question HMRC asks is: Is this training helping you maintain or improve the skills you already use in your business? If yes, then it’s likely to be allowable for tax purposes.

But if the training helps you move into a new area of work, even if it's related to your current business, it usually won’t qualify.

✅ Claimable Training Costs

You can usually claim tax relief on:

• Courses that improve or refresh existing skills – e.g. a graphic designer taking an advanced Adobe course, or a filmmaker learning new camera techniques.

• Workshops or masterclasses that deepen your current knowledge – as long as they relate directly to what you already do.

• Industry-specific conferences and events – if they help you stay up to date with trends, connect with peers, or develop relevant business insights.

• Travel, accommodation, and subsistence costs – associated with attending qualifying events or courses, provided it’s for business purposes and not excessive.

🚫 Not Claimable as a Business Expense

You generally can’t claim for:

• Training that helps you start a new business activity – for example, a photographer learning to code so they can pivot into software development.

• Academic qualifications – university degrees, diplomas or general education courses, even if they support your work, are considered capital in nature and not allowable.

• Costs that are primarily for personal enjoyment or future opportunities – e.g. a screenwriting retreat in the Alps that mixes learning with leisure.

How Does VAT Work on Training?

If you're VAT registered, you may be able to reclaim VAT on allowable training costs but only if the provider is VAT registered and the course is for business purposes.

Note: many formal education providers (like universities or training academies) are exempt from VAT, so there won’t be any VAT to reclaim in those cases.

Should I Pay Personally or Through the Business?

If the training is clearly related to your business and HMRC would see it as an allowable cost, it’s best to pay through the business. This means:

• The business gets tax relief on the cost

• If you're VAT registered, you may be able to recover the VAT too

But if the training is personal or more general in nature (e.g. a degree), paying personally avoids complications and potential benefit-in-kind issues.

Final Thoughts

Upskilling is part of staying relevant in any creative field but not every training cost is tax-deductible. A good rule of thumb: If it builds on what you already do, you’re probably fine. If it’s taking you in a new direction, it’s less likely to qualify.

Need help working out whether your latest training invoice is tax-deductible? Just drop us a line - we’re here to make sense of the fuzzy bits.

Need help?

Why not book a meeting with us to discuss your circumstances and see how we can help.