GPs could benefit from a change in the tax rules aimed at encouraging the self-employed to improve their range of skills, experts have said.

The changes would enable doctors and their staff to train in the skills needed to diversify and offer new services.

The government is searching for ways to enable GPs and other business owners to set the acquisition of new skills against tax, Chancellor Philip Hammond announced in his spring statement earlier this month.

A current consultation asks whether this can be done in a way that prevents people claiming for trips and expeditions that have limited training benefits.

Under the present rules, GPs can only claim for training costs aimed at maintaining or up-updating existing skills. GP trainees can claim for costs such as exam entry incurred as part of their training contract.

The consultation suggests there could be an annual cap on these claims.

It refers to the history of problems with training claims, referring to vocational training relief that was withdrawn in 2001.

This attracted 200,000 claims a year – but in one year more than 25% of £36 million worth of claims related to courses for flying and diving. Horse-riding and cooking courses were also popular.

Russell Finn, a specialist medical accountant at Harold Sharp, said the proposals, if agreed “would have a massive impact on doctors in training or GP practices looking to diversify into new services.”