Training or retraining
Costs
Deductions
Generally
Work-related training
Deductible expenditure
Employment status and contracts
Apprenticeships
Barristers' pupils
Generally
Students and postgraduates
Excluded expenditure
Exemption from tax
Expenses, Class 1 exclusions
Individual learning accounts
Information
Materials provided
Meaning
Payments
Provision of information
Recovery of tax
Reimbursement of expenses
Reserve and auxiliary forces, allowances
Retraining expenses
Sandwich courses
Sponsorship by Home Office
Travel and subsistence
Working tax credit