One of our sub contractors is going on a course which we have agreed to pay for, could you let me know what category this fits under and which tax code?

Your paying for the course for the contractor is his income,  So use the expense account you have mapped to the 1099

what is the 1099?

Good morning, @kit5. 

It's great to see you back in the Community. I hope your day is going well so far. 

To receive the best answer to your question about what category this situation fits under and the tax code, I recommend consulting with your accountant. They'll be able to give you the best accounting advice for your business. If you don't have one, no worries. Check out this link to find one near you. 

In addition, you can also cruise on over to our tutorials page to see what other features are available in your QuickBooks Online (QBO) account. 

Let me know how it goes. I want to make sure all of your concerns are addressed. If you have any other questions, don't hesitate to ask. I'll do my best to help you with anything you need. Have a great day!