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<p>Expenditure on training to maintain or update existing skills, including digital
skills, is already tax deductible for self-employed individuals when it is wholly
and exclusively for the purposes of the business.</p><p> </p><p>As announced at Autumn
Budget 2017, the government will consult in 2018 on extending the scope of tax relief
currently available to employees and the self-employed for work-related training costs.
This consultation will cover the tax treatment of new skills.</p>
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