Staff training and courses

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Staff training and courses

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Staff training and courses are a common benefit provided by employers to their staff. There are various ways in which staff training can be provided free of tax and NIC.

Work-related training

An exemption from tax and NIC for work-related training is provided by ITEPA 2003, ss 250–254 and SI 2001/1004, Sch 3, Part VII, para 2. The exemption applies to both the costs of work-related training and related costs.

This exemption does not give employees tax relief for the costs of self-financed training where the cost of the training is not reimbursed by the employer. Self-financed training is addressed later in this guidance note.

HMRC guidance is at EIM01210 onwards. See Simon’s Taxes E4.737.

How does the method of provision of work-related training affect the exemption?

Where the exemption applies, the method of provision is not important. It is exempt whether it is provided:

  1. •

    as a benefit (ie where the employer provides the training themselves, or contracts and pays a third party to do so), or

  2. •

    as a reimbursement of expenses where the employee pays

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 25 Nov 2025 10:41

Home/ Tolley Tax Guidance/ Employment Tax / Providing benefits to employees

Popular Articles

Owner-Managed Businesses

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more
Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more
Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more