– see also Education and training; Vocational training relief; Education, research and training

Costs

Deductions

Commentary – Essential Tax Companion ¶5830 ; Essential Tax Companion ¶9150

Generally

Commentary – Essential Tax Companion ¶5830

Work-related training

Commentary – Essential Tax Companion ¶9120

Deductible expenditure

Legislation/Regulatory – ITTOIA2005 s. 74, 75

Employment status and contracts

Apprenticeships

Commentary – Tax Reporter ¶1002-700
HMRC Guidance – EIM61500

Barristers' pupils

Commentary – Tax Reporter ¶1002-800

Generally

Commentary – Tax Reporter ¶1002-675

Students and postgraduates

Commentary – Tax Reporter ¶1002-775

Excluded expenditure

Legislation/Regulatory – ITEPA2003 s. 253
HMRC Guidance – EIM01250

Exemption from tax

Legislation/Regulatory – CTA2009 Sch. 2, para. 137-139 ; ITEPA2003 s. 250, 311
HMRC Guidance – EIM01200 ; EIM01210 ; EIM01220 ; EIM01230 ; EIM01235 ; EIM01240 ; EIM01250 ; EIM01260 ; EIM01280 ; EIM01300 ; EIM21707 ; EIM31265 ; EIM45240 ; EIM50065

Expenses, Class 1 exclusions

Commentary – Tax Reporter ¶1006-732

Individual learning accounts

– see Individual learning accounts (ILAs)

Information

Legislation/Regulatory – EA2002 s. 50 ; ITEPA2003 Sch. 7, para. 37

Materials provided

Legislation/Regulatory – ITEPA2003 s. 254
HMRC Guidance – EIM01280

Meaning

Legislation/Regulatory – ITEPA2003 s. 251
HMRC Guidance – EIM01220 ; EIM01230 ; EIM01235

Payments

Legislation/Regulatory – SI 1988/1409 ; SI 2001/1004 Sch. 3, Pt. VII

Provision of information

Legislation/Regulatory – SI 2003/2041 ; SI 2005/66

Recovery of tax

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 37

Reimbursement of expenses

Legislation/Regulatory – ITEPA2003 s. 250, 311

Reserve and auxiliary forces, allowances

Legislation/Regulatory – ITEPA2003 s. 298

Retraining expenses

Legislation/Regulatory – CTA2009 s. 74, 75

Sandwich courses

Commentary – Essential Tax Companion ¶9150

Sponsorship by Home Office

Commentary – Essential Tax Companion ¶9150

Travel and subsistence

Legislation/Regulatory – ITEPA2003 s. 252, 311(5)
HMRC Guidance – EIM01260

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 9B