Training costs = capital expenditure?

[dontdoitttt]

Hi, I am not long self employed and would like to know whether the training costs I incurred training to do my new self employment would be treated as capital expenditure or an expense on my tax return. Also what would future training costs be treated as?

[Kazzyhoward]

Learning new skills is capital and is not allowable for tax.

Future training costs to keep those skills up to date is allowable as an expense.