Originally posted by northernladuk
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EIM01220 - Employment Income Manual - HMRC internal manual - GOV.UK
For the purpose of the exemption in Section 250 ITEPA 2003 (see EIM01210), “work- related training” is defined as any training course or other activity which is designed to impart, instil, improve or reinforce any knowledge, skills, or personal qualities which:
The training must relate to the employee’s current employment or to a “related employment” (see EIM01230).
- are, or are likely to prove, useful to the employee when performing his/her duties or
- will qualify or better qualify the employee to undertake the employment, or to participate in charitable or voluntary activities arising through the employment.
The training must relate to the employee’s current employment or to a “related employment” (see EIM01230).
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