Can I claim? Yes. Conditions If you work on Apple development programmes and incur costs as a result of this, they can be offset against the business profits. This may be something like Apple Developer Program fees or can be anything similar, as long as it is directly related to your work. On SimpleTax You just enter the amount under the heading of: "Training" group - "Professional journals/subscriptions". *** More information  So the good news is you can allocate 100% of these fees against your business income, if the payments are directly related to business services.  This is because without this subscription, you could not operate productively and so the outlay becomes primary to your business operation.  You can also include here any monies paid out for professional journals or similar. You may already be paying for such services and not realising that they can be entered in your accounts.  We suggest that you carefully go through all of you regular payments going out and see if any fall into this category. So what sort of things should you be looking out for?  As well as the Apple Developer fees, things like subscriptions for business periodicals; charges for use of a business service;  a pay-as-you-go monthly sum for things like cloud back-up of digital files; money paid for integrated software solutions; all of these can be offset as long as they are totally business related.      other keywords: pioneer, programmer, maker, designer, coordinator, facilitator, promoter, investor