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Posted Tue, 28 Mar 2023 09:04:39 GMT by
I am a freelance music teacher and performer. Most of my income comes through teaching, training and consultancy but I also earn something from performing and have lessons to maintain and develop my skills. Can I declare the cost of my own lessons and associated travel as an allowable expenses? What about the cost of music I have to buy for my lessons and the cost of exam fees for higher level qualifications that I would like to gain for professional development?
Posted Fri, 31 Mar 2023 11:32:45 GMT by HMRC Admin 19
Hi,

You can claim allowable expenses for training that helps you improve your skills and knowledge you use in your business.  

You cannot claim for training courses that help you start a new business or expand into new areas of business, including anything related to your current business.

You can also claim for the purchase of sheet music for business use. You can see guidance for expenses if you are self employed here:

Expenses if you're self-employed

Thank you.

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