Training and coaching

The courses must be directly related to either expanding on or improving the skills relevant to running your business. You cannot claim for training incurred in order to start a new business. For example, if you did a yoga course in January in line with your personal interests, and then in October you decide to start working as a yoga instructor this cannot be expensed. On the other hand, if you were already running a business as a yoga instructor and you attend a training course specifically for yoga instructors to develop your skills, this can be expensed.

Any course must also be directly related to your work. As a personal trainer who does not offer yoga classes – you shouldn't expense your fee to attend a yoga instructor course.