Can you deduct courses, conferences and books as a freelancer? Training costs under IRS, HMRC and CRA rules (US, UK, Canada)

Freelancers pay for their own training: a software course, an industry conference, a professional membership, the books and journals that keep you current. Here's what the IRS, HMRC and the CRA say about when those costs count as a business expense, where the line sits between keeping your skills up and training for something new, and the records to keep.

General information, not tax or legal advice. Not written or reviewed by a lawyer or an accountant. The short answer, the side-by-side summary, the steps, the checklist, the wording to copy and all the other wording are ours; the official items come from the US, UK and Canadian government pages linked below. This page is about a self-employed person (a sole proprietor or sole trader) paying for their own training. It doesn't tell you whether a particular course is deductible, and it doesn't cover employees, training an employer pays for, student loans, education savings plans, companies, US states, Canadian provinces, Quebec, or other countries. Rules change; check the current official pages before you claim. Official pages were read on 2026-10-19.

The short answer

1. Training for the work you already do is usually a business expense in all three countries, for example refresher courses and courses on new developments in your field.
2. Training for a new trade or profession usually isn't: a course that qualifies you for different work, or that you need before you can do your current work at all.
3. US: the education has to maintain or improve skills needed in your present work, and not be part of a program that qualifies you for a new trade or business; you claim it on your business schedule.
4. UK: HMRC's current guidance allows new skills in your existing business area, including keeping up with technology and admin skills, but not training to start a new business or move into an unrelated one.
5. Canada: costs to maintain, update or upgrade a skill you already have are a current expense; a new skill or qualification is capital, and the CRA's guide says tuition fees paid to universities and colleges can't be deducted as a business expense (eligible fees can go to the tuition tax credit).
6. Conferences, books and memberships have their own rules in each country, and travel to a course is limited when the trip is partly a holiday.

On this page

• 1. United States: work-related education
• 2. United States: travel, conferences and the education credits
• 3. United Kingdom: training courses
• 4. United Kingdom: journals and memberships
• 5. Canada: training costs
• 6. Canada: tuition fees, conventions and memberships
• 7. Side by side
• 8. Step by step
• 9. Wording to copy
• 10. Checklist
• Free tools and kits
• Where the sources differ
• When to get advice
• Related
• Sources

1. United States: work-related education

• The tests: "To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) your employer or the law requires to keep your present salary, status or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business." (IRS: Topic no. 513, Work-related education expenses, page date 24-Sep-2026).
• For the self-employed: "If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. This reduces the amount of your income subject to both income tax and self-employment tax." (IRS: Publication 970 (2025), Tax Benefits for Education, page date 30-Apr-2026).
• Qualifying work-related education: "This is education that meets at least one of the following two tests."
  • The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
  • The education maintains or improves skills needed in your present work.
  "However, even if the education meets one or both of the above tests, it isn’t qualifying work-related education if it:"
  • Is needed to meet the minimum educational requirements of your present trade or business, or
  • Is part of a program of study that will qualify you for a new trade or business.
  "You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree."
• Keeping your skills up: "If your education isn’t required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments, and academic or vocational courses."
• Already doing the work isn't enough: "You haven’t necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work."
• A new trade: "Education that is part of a program of study that will qualify you for a new trade or business isn’t qualifying work-related education. This is true even if you don’t plan to enter that trade or business." "Review courses to prepare for the bar examination or the certified public accountant (CPA) examination aren’t qualifying work-related education. They are part of a program of study that can qualify you for a new profession."
• What you can deduct: "The following education expenses can be deducted."
  • Tuition, books, supplies, lab fees, and similar items.
  • Certain transportation and travel costs.
  • Other education expenses, such as costs of research and typing when writing a paper as part of an educational program.
  "You can’t deduct personal or capital expenses." The tax topic lists the same kinds of costs: "Expenses that you can deduct include:"
  • Tuition, books, supplies, lab fees, and similar items
  • Certain transportation and travel costs
  • Other educational expenses, such as the cost of research
• The general rule for business costs: "To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be indispensable to be considered necessary." Under "Other Expenses You Can Deduct", the IRS small business guide says "You may also be able to deduct the following expenses." and its list includes "Education expenses." (IRS: Publication 334 (2025), Tax Guide for Small Business, page date 30-Apr-2026).
• Where it goes: "Self-employed individuals include education expenses on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) or Schedule F (Form 1040), Profit or Loss From Farming."

For the schedule itself, see Schedule C for US freelancers.

2. United States: travel, conferences and the education credits

• Travel to a course: "You can deduct expenses for travel, meals (see 50% limit on meals, later), and lodging if you travel overnight mainly to obtain qualifying work-related education." "You can’t deduct expenses for personal activities such as sightseeing, visiting, or entertaining." "You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education."
• Travel as education: "You can’t deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business."
• Reporting travel and meals: "If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items."
• Conventions: "You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You can’t deduct the travel expenses for your family." "If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you can’t deduct the expenses." "The convention agenda or program generally shows the purpose of the convention." (IRS: Publication 463 (2025), Travel, Gift, and Car Expenses, page date 30-Apr-2026).
• Conventions abroad: "You can’t deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless:"
  • The meeting is directly related to the active conduct of your trade or business, and
  • It is as reasonable to hold the meeting outside the North American area as within the North American area. See Reasonableness test, later.
  ("Later" in these quotes refers to further sections of the IRS publication.)
• No double benefit: for the business deduction, "You can’t do the following."
  • Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law.
  • Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance.
  The lifetime learning credit chapter also says you can't "Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses."

3. United Kingdom: training courses

• What you can claim: "If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for training that helps you:"
  • improve skills and knowledge you currently use for your business
  • keep up-to-date with technology used in your industry
  • develop new skills and knowledge related to changes in your industry
  • develop new skills and knowledge to support your business - this includes administrative skills
  "You cannot claim for training courses that help you:"
  • start a new business
  • expand into new areas of business that are not directly related to your industry
  (GOV.UK: Expenses if you're self-employed, training courses, page date 2024-11-08).
• HMRC's examples: GOV.UK gives a list of cases (GOV.UK: Check if the cost of training could be an allowable business expense, page date 2024-03-06), including:
  • "A wedding photographer works part time. They want to improve their photo editing skills, so they attend an online refresher course on using photo editing software." "As they are updating their existing editing skills which are related to their business, the cost of the course is likely to be an allowable expense."
  • "A plumber runs their own business. They sign up to a beginners’ bookkeeping course at their local college." "The course will improve their record-keeping knowledge and they will learn skills which they need for the purpose of running their business. The cost of the course is likely to be an allowable expense."
  • A potter moving into online selling: "Although the courses are not directly related to pottery, they will learn new skills so that they can move their business into online selling."
  • "An unemployed person wants to become a driving instructor and start their own business." "They cannot claim the cost incurred on the course because the course provides new skills which will help them to start a new business that does not already exist."
  • "A freelance makeup artist wants to move into the tattooing business and open their own tattoo studio." "The costs of the tattooing courses were not incurred for the purpose of their existing business and are unrelated to their makeup artist business, so the costs of the course are not allowed as an expense."
• HMRC's guidance for its staff: "Expenditure incurred by the owner of a business on training courses for themselves is revenue expenditure if the course or learning either"
  • updates existing expertise or knowledge or
  • provides new expertise or knowledge
  "in the individual's existing business area." "Costs incurred on training to acquire new skills or knowledge to keep pace with advancements in technology and changes in industry practices, related to the owner’s existing business area, will usually be allowable." "Additionally, expenditure on courses which are ancillary to the owner’s main trade, such as introductory bookkeeping or digital skills courses may also be revenue expenditure depending on the specific circumstances of each case." (HMRC: BIM35660 - Capital/revenue divide: intangible assets: proprietor's training courses, page date 2024-03-06).
• Unrelated training: "Expenditure incurred on training that is unrelated to the business owner’s existing business area (for example, expenditure that allows them to start a new business or expand into a new, unrelated area of business) is unlikely to be an allowable deduction." In the court case HMRC describes, an English tutor's law course was refused: "As the taxpayer had incurred costs in an area of practice (law) that was unrelated to their existing business (of being an English tutor), the costs relating to the training were held to be capital and disallowed."
• It depends on the facts: "Whether an expense is allowable will depend on the individual facts and circumstances of each case, including the purpose of the owner in incurring the costs."
• The business purpose test: "To be an allowable deduction, expenditure incurred by the owner of a business on training courses must be incurred wholly and exclusively for the purposes of the trade carried on by them at the time the training is undertaken." "In considering the question of purpose, you should not take an overly narrow view of whether the content of any particular course only up-dates existing skills of the individual." "However, if it is clear that, for example, a completely new specialisation or qualification unrelated to the individual’s existing area of business or the running of their business will be acquired as a result of the expenditure, it is unlikely that the expenditure will be wholly and exclusively for the purposes of the existing trade." (HMRC: BIM42526 - Specific deductions: administration: own training courses, page date 2016-04-01).

Allowable costs go in your self-employment expenses: see UK Self Assessment for freelancers.

4. United Kingdom: journals and memberships

• What you can claim: "If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for costs such as:"
  • trade or professional journals
  • trade body or professional organisation membership if related to your business
  "You cannot claim for:"
  • payments to political parties
  • gym membership fees
  The page also rules out donations to charity, with a pointer to sponsorship. "If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC)." (GOV.UK: Expenses if you're self-employed, subscriptions, page date 2024-11-08).

5. Canada: training costs

• The bulletin: the CRA's guide for the self-employed points to its interpretation bulletin IT-357R2, Expenses of training, in a note about child care courses. It's an archived page: "We have archived this page and will not be updating it." "You can use it for research or reference." The bulletin is headed "DATE: November 6, 1989" (CRA: IT-357R2, Expenses of training (archived), page date 2002-09-06).
• What it covers: "This bulletin deals with the deductibility of costs and expenses of training, including those for travel, food, beverages, and lodging incurred in connection with attending a training course, but not including tuition fees paid to certain educational institutions for which a tax credit is allowed."
• The main rule: "Training costs are not deductible as current expenses if they are capital expenditures. They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. Where, on the other hand, the training is taken merely to maintain, update or upgrade an already existing skill or qualification, the related costs are not considered to be capital in nature."
• Degrees and new skills: "Thus, training costs incurred by the taxpayer in connection with a course which he or she takes to obtain a credit for a degree, diploma, professional qualification or similar certificate would be considered capital in nature." "The following are examples of cases where costs of training are considered to be capital expenditures, the deduction of which is disallowed by paragraph 18(1)(b), because the training is taken to acquire a new skill or qualification:"
  • A medical general practitioner is training to qualify as a specialist.
  • A lawyer is taking an engineering course that is unrelated to his or her legal practice.
  The bulletin also lists a university or other course leading to a degree or certificate, and a professor learning a skill for a sideline business.
• Keeping a skill up to date: "The following are examples of cases where training expenses are not considered to be capital in nature and thus their deduction as current expenses is not disallowed by paragraph 18(1)(b), because the training is taken merely to maintain, update or upgrade an existing skill or qualification:"
  • A professional development course is taken as required or recommended by a professional body to maintain professional standards.
  • A tax course is taken by a lawyer or accountant who is qualified to do tax work, whether or not he or she has previously been actively involved in such work.
  • A course on modern building materials is taken by an architect.
  • A course on electronic ignitions is taken by the owner of an automobile repair shop.
  "Thus, for example, costs incurred in connection with a course taken to enable a professional to learn the latest methods of carrying on his or her profession may be allowable, even if the course relates to an area of the profession in which the professional was not previously involved actively though qualified to be so involved."
• Personal or unreasonable costs: "Also, any portion of costs related to training which is either personal or unreasonable in the circumstances may not be deducted. In deciding whether any portion of these costs is personal or unreasonable, the duration and location of the course should be considered, as well as the days on which no training is taken." "As a rule, expenses of attending a training course outside the taxpayer's general geographic locale are considered unreasonable to the extent that they exceed what they would have been had a similar course been attended locally, if available." "A taxpayer attending a training course will not be allowed to claim expenses for those days when no training is taken."
• Capital training costs: the bulletin says that where these costs relate to your business, they would qualify as "eligible capital expenditures". The CRA has since changed that system: "As of January 1, 2017, you can no longer claim the allowance on eligible capital expenditures. Property that formerly would have been eligible capital property is now considered depreciable property under the capital cost allowance rate of Class 14.1." (CRA: Eligible capital expenditures, page date 2023-06-21).

6. Canada: tuition fees, conventions and memberships

• Tuition fees: in a note in the CRA's guide, after "You may be able to deduct the cost of taking a course or seminar on child care." it says "However, you cannot deduct as a business expense any tuition fees you paid to educational institutions, such as universities and colleges." (CRA: Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses, page date 2026-04-16).
• The tuition tax credit: "To claim your tuition fees, you must have received one of the following forms from your educational institution:" The forms listed start with Form T2202. "To claim your tuition fees, you may instead receive an official tax receipt from your educational institution to reflect the amount of eligible tuition fees you have paid for a calendar year." "The federal education and textbook tax credits were eliminated in 2017." (CRA: Line 32300 – Your federal tuition amount, page date 2025-11-26).
• Which courses: "Generally, a course taken in 2025 at an educational institution in Canada will qualify for a tuition tax credit if it was either:"
  • taken at a post-secondary educational institution
  • for individuals 16 years of age or older at the end of the year who are developing or improving skills in an occupation and the educational institution has been certified by the Minister of Employment and Social Development Canada
  "To qualify, the fees you paid to attend each educational institution must be more than $100." Eligible fees go on Schedule 11 (CRA: Eligible tuition fees, page date 2026-05-15).
• Conventions: "You can deduct the cost of attending up to two conventions a year. The conventions have to meet the following conditions:"
  • relate to your business or professional activity
  • be held by a business or professional organization within the geographical area where the organization normally conducts its business
  "This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity." (same CRA guide). The archived bulletin adds: "A training course should be distinguished from a convention, which may be described as a formal meeting of members of an organization or association for professional or business purposes." "It is a question of fact whether a "seminar" is a convention or a training course."
• Memberships and subscriptions: under Line 8760 – Business taxes, licences, and memberships, "You can also deduct annual dues or fees to keep your membership in a trade or commercial association, as well as subscriptions to publications. You cannot deduct club membership dues (including initiation fees) if the main purpose of the club is dining, recreation or sporting activities."
• Other expenses: under Line 9790 or 9270 – Other expenses, "Enter on this line the total of other expenses you incurred to earn income, as long as you did not include them on a previous line."

These lines are on your statement of business or professional activities: see our guide for Canadian freelancers.

7. Side by side

Our summary of sections one to six, not official wording.

8. Step by step

Our order of steps, based on sections one to six — not an official checklist.

1. Before you pay, write down what the course, conference or book is for and which part of your current work it supports.
2. Check the test for your country: present work skills in the US, wholly and exclusively for your existing business in the UK, or maintaining and upgrading an existing skill in Canada.
3. Ask whether it leads to a new trade, a new profession or a qualification you need before you can do the work at all; if so, it is usually not a current business expense.
4. In Canada, check whether the fee is tuition that goes to the tuition tax credit instead; in the US, decide whether to deduct it or use it for an education credit, not both.
5. Keep the receipt, the course outline or conference agenda, and proof you attended.
6. Log the cost in your expense records on the date you paid, with a short description and your reason.
7. Record travel, lodging and meals for the trip separately, and leave out sightseeing days and anyone travelling with you.
8. If the course is long, expensive or close to a career change, ask an accountant before you claim it.

9. Wording to copy

Replace everything in [brackets]. This is ours, not from any agency, and it's not tax or legal advice. It doesn't replace the receipts, certificates or forms your tax office asks for.

A training record for your files

Training record (my own records, not an official receipt)
Course, conference or book: [name]
Provider: [organiser, school or publisher]
Dates: [start date] to [end date]
Cost: [fee], paid on [date] by [payment method]
How it relates to my current work: [what you already do for clients, and what this improves or keeps up to date]
New trade or qualification? [no / yes: what it qualifies you for]
Proof kept: [receipt, outline or agenda, certificate of completion]
Travel and other costs: [travel, lodging, meals, kept separately]
Claimed as: [business expense / tuition credit / not claimed], after checking [the official page or adviser]

A question to your accountant before you claim

Hi [accountant's name],

I paid for [course, conference or subscription] on [date], at a cost of [fee]. It covers [topic], which I use in my current work for [type of clients or services].

It [does / does not] lead to a degree, licence or professional qualification. [If it does: what the qualification lets you do.]

Could you tell me whether I should claim it as a business expense, put it towards a tuition or education credit, or leave it out? I've attached the receipt and the [outline / agenda].

Thanks,
[your name]

10. Checklist

Our summary of the official pages above, not an official checklist.

• A note of how the course, conference or book relates to your current work
• Whether it qualifies you for a new trade, profession or business
• The receipt or invoice, with the provider’s name and the date paid
• The course outline, conference agenda or reading list
• Proof you attended or finished it
• Travel, lodging and meals kept apart from the fee, with personal days left out
• In Canada, the tuition certificate if the fee goes to the tuition tax credit instead
• The cost logged in your expense records with your reason

Free tools and kits

• Our free expense tracking guide shows a simple way to keep business cost records, with an education and training category.
• Our free expense and receipt log keeps the receipt details for each cost.
• Our free hourly rate calculator lists training and books among the business costs to count when you set your rate.
• Our paid Freelance Billing Kit by Small Rows (US$12, one-time) can log each course, conference, book or subscription as a business cost: the Expenses tab has a date, a category, a description, the amount paid and a "Deductible? (your call)" column, and the category drop-down lets you pick from a list on Settings or type your own. It doesn't decide whether a course counts, apply the tuition credit or the lifetime learning credit, store receipts or file anything.
• All three kits together: the All-Kits Bundle by Small Rows (US$24, one-time).

Where the sources differ

• New skills in the UK: GOV.UK and HMRC's manual now say training that gives you new skills in your existing business area, such as keeping up with technology, is usually allowable. Our reading is that older articles which say only training that updates existing skills is allowed are out of date; check the date of anything you read, and go by the current GOV.UK pages.
• HMRC's manual is guidance for its staff: the business income manual pages are HMRC's internal guidance, not law, and say the answer depends on the facts. One of them, on the business purpose test, carries a much older page date than its wording, which matches the newer training page. Our reading is that they show how HMRC looks at training costs, so they're worth following, but they don't settle a particular case.
• Conferences in the UK: the GOV.UK expenses pages we read don't treat conferences or seminars separately. Our reading is that a conference fee is judged by the same wholly and exclusively test as a course; ask HMRC if you're not sure, especially for travel and meals.
• Conference fees in the US: the IRS travel guide talks about deducting travel to a convention that benefits your business, not the registration fee itself. Our reading is that the fee falls under the ordinary and necessary rule for business costs; keep the agenda to show how it relates to your work.
• A degree in the US: the IRS says education can qualify even if it could lead to a degree, but not if it's part of a program that qualifies you for a new trade or business, or that you need to meet the minimum requirements for your work. Our reading is that the question is what the course qualifies you to do, not whether it ends in a degree.
• The Canadian bulletin is old and archived: the CRA's training bulletin is dated decades ago and isn't being updated, but the CRA's current guide for the self-employed still points to it (in its note for daycare providers). Our reading is that it's still the CRA's stated approach, and that its line about eligible capital expenditures is out of date, because the CRA says that system ended and was replaced by a capital cost allowance class. The pages we read don't say how a capital training cost is treated now; ask the CRA or an accountant.
• Tuition fees in Canada: the guide's sentence that tuition fees paid to universities and colleges can't be deducted as a business expense sits in a note for daycare providers, and the bulletin also leaves those fees out of its scope. Our reading is that fees which qualify for the tuition tax credit belong there, not in your business expenses, and that other course fees follow the bulletin's test; the CRA can confirm for a particular course.
• What we did not check: US state rules, employer-provided educational assistance, student loan interest, the American opportunity credit, education savings accounts and the rules for teachers and employees; UK rules for employees and company directors, VAT on courses, and Scotland, Wales and Northern Ireland differences; the Canada training credit, provincial tuition amounts, Quebec rules and capital cost allowance rates; how any of this works through a company or partnership; other countries' rules.

When to get advice

• the course leads to a degree, a licence or a professional qualification;
• you're using the training to change field, add a new service or start a second business;
• the course or conference is abroad, long, expensive or combined with a holiday;
• you could claim the cost either as a business expense or as a tuition or education credit;
• someone else paid part of the cost, such as a grant, a scholarship or a client;
• the tax office asks about training costs in an audit or compliance check.

Talk to an accountant or a tax adviser in your country. This page is general information only. Our tax audit guide covers what the agencies ask for in a check, and our hobby or business guide covers when side income counts as a business at all.

Related

• Freelance expense tracking
• Schedule C for US freelancers
• UK Self Assessment for freelancers
• Canadian self-employment statement for freelancers
• Paying a family member who helps in your business
• Hobby or business
• Tax audits and compliance checks

Sources

• United States: IRS: Topic no. 513, Work-related education expenses (page date 24-Sep-2026) · IRS: Publication 970 (2025), Tax Benefits for Education (page date 30-Apr-2026) · IRS: Publication 334 (2025), Tax Guide for Small Business (page date 30-Apr-2026) · IRS: Publication 463 (2025), Travel, Gift, and Car Expenses (page date 30-Apr-2026)
• United Kingdom: GOV.UK: Expenses if you're self-employed, training courses (page date 2024-11-08) · GOV.UK: Check if the cost of training could be an allowable business expense (page date 2024-03-06) · HMRC: BIM35660 - Capital/revenue divide: intangible assets: proprietor's training courses (page date 2024-03-06) · HMRC: BIM42526 - Specific deductions: administration: own training courses (page date 2016-04-01) · GOV.UK: Expenses if you're self-employed, subscriptions (page date 2024-11-08)
• Canada: CRA: IT-357R2, Expenses of training (archived) (page date 2002-09-06) · CRA: Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses (page date 2026-04-16) · CRA: Line 32300 – Your federal tuition amount (page date 2025-11-26) · CRA: Eligible tuition fees (page date 2026-05-15) · CRA: Eligible capital expenditures (page date 2023-06-21)

Checked 2026-10-19. Found a mistake? Tell us via Support.