Last Updated: 11 November 2025

Training Expenses – What You Can and Cannot Claim

Many musicians, opera singers, and performers ask whether they can claim training or educational expenses on their tax return. Unfortunately, HMRC has strict rules around this.

Here’s what you need to know:

What HMRC Allows

According to HMRC’s Business Income Manual (BIM35660–BIM35685), only training costs incurred to maintain or update existing professional skills can be claimed as an allowable business expense.

Source: HMRC BIM35660 – Training Courses – https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35660

You can claim for:

• Vocal coaching, language coaching or acting coaching that directly supports your current performing work
• Refresher courses to keep your existing skills up to date
• CPD (Continuing Professional Development) required for membership of a professional body (e.g. Musicians’ Union CPD)
• Audition repertoire coaching if related to current professional engagements

You cannot claim for:

• A new qualification, such as an MA, MMus, PGDip, PhD etc. – these are considered to give you a new skill, not maintain an existing one
• Retraining into a different career (e.g. yoga teacher training, counselling, or becoming a plumber)
• Degree tuition fees and associated accommodation or materials

HMRC considers the cost of acquiring new skills to be capital in nature and therefore not allowable.

However, once the training has occurred and you start earning from that new skill as doing it for the intention of making a profit, any extra updates will be allowable. But note, it has to be a trade and not a hobby. If completely different from your main income, then it will require a separate page I the tax return (so 2 self-employments), which then incur extra costs when dealing with Making Tax Digital for Income Tax.

Key HMRC Principles to Remember

• The training must be wholly and exclusively for the purpose of the trade you already carry on
• It must relate to existing skills, not to acquire new qualifications
• Even if the new qualification is related to music, if it goes beyond updating existing skills, it’s not allowable

Source: BIM35660 – Capital vs Revenue distinction “A musician attending a course to improve or refresh their existing performance technique may be allowable, whereas a pianist learning how to compose for film for the first time would not” especially if composition is not part of the current skill set.

How to Record Allowable Training

If your training qualifies as an allowable expense:

• Record it in your accounts under a specific heading like “Training – CPD”
• Keep receipts and proof of the course content
• Be prepared to explain how it relates to your existing trade

Real Examples

Training	Allowable?	Reason
Audition coaching for professional singer	✅ Yes	Refreshes existing skill
Italian diction course for opera singer	✅ Yes	Enhances current vocal work
MA in Arts Management	❌ No	New qualification and career pathway
Yoga teacher training	❌ No	Not related to music performance although of course may be useful in developing core strength.
Sight-reading improvement course for working pianist	✅ Yes	Maintains existing skill

Need Help?

If you’re unsure whether your course or coaching session is allowable, get in touch. We’re here to help you stay compliant and keep your tax bill fair.