Are Property Investment Courses Tax Deductible in the UK? A Guide for Serious Investors

Are Property Investment Courses Tax Deductible?

For seasoned investors and professionals scaling their portfolios, continuous learning is a non-negotiable. Property investment courses—whether online, in-person, or as part of wider mentoring programs—have become a strategic tool to deepen market knowledge, sharpen due diligence skills, and unlock new revenue opportunities. But a common and important question remains: are these courses tax deductible?

The General Rule

In the UK, HMRC generally allows tax deductions for expenses that are wholly and exclusively incurred for the purposes of a trade. If you are operating a property business—such as through buy-to-let activities, development, or sourcing—then training directly related to that business may be claimable, provided it enhances skills within your existing trade. However, if the course is about acquiring entirely new knowledge or setting up a new business (as is often the case for beginners), it is typically not tax deductible.

Professional Landlords and Established Investors

If you are already actively trading as a landlord or property investor, and the training is tailored to help you improve your knowledge of lettings compliance, tenant management, financial structuring, or investment analysis, the cost may be considered an allowable business expense. This is particularly relevant when working with high-end sourcing firms like O Johnston & Co, who operate exclusively with clients looking to optimise capital deployment and accelerate returns.

Capital vs Revenue Expense

It’s also important to understand the distinction between revenue and capital expenses. Most training costs are considered capital in nature unless they directly impact your ongoing trade. For example, a one-off seminar on portfolio growth strategies might be treated differently than regular mentorship focused on improving operational efficiency or sourcing profitable units.

Limited Companies vs Personal Investment

If your property activity is structured through a limited company, the landscape shifts slightly. A company can often claim broader deductions under corporation tax rules—especially where training supports strategic growth, risk management, or profitability. This is where structured sourcing partnerships, like those offered by O Johnston & Co, add value: your investment strategy is implemented with tax efficiency in mind, and expert advisors can help clarify what qualifies.

Our View

While not all training will be deductible, there are clear paths for professional investors to offset learning and development costs against taxable profits—particularly when integrated into an existing business model. At O Johnston & Co, we work with accountants and tax advisors to ensure that our clients’ investment strategies are not only high-yielding but also tax-optimised. Leveraging our sourcing expertise means our clients don’t just acquire assets—they build tax-efficient, income-producing portfolios within a highly structured framework.

In Summary

Yes, some property investment courses can be tax deductible—but only when they are directly related to enhancing an existing trade or business. As always, speak to a qualified tax advisor who understands the nuances of property as a trading activity. Better still, work with a firm like O Johnston & Co where both your investment and compliance goals are aligned through a curated, strategic approach.