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HMRC internal manual

Partnership Manual

Calculating the taxable profits: partner training costs

Partnerships may often incur costs on training and development courses attended by partners. Such costs are normally allowable as revenue expenditure as the purpose of the expenditure is merely to update the skills and professional expertise that the partners already possess. However, the costs may not be allowable where a completely new specialisation or qualification will be acquired as a result of the expenditure. There is further guidance on this at BIM42526 and BIM35660.