Training or retraining
Deductible expenditure
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
HMRC Guidance –
NIM02402
Excluded expenditure
Legislation/Regulatory –
ITEPA2003 s. 253
HMRC Guidance –
EIM01250
Exemption from tax
HMRC Guidance –
EIM01200
;
EIM01210
;
EIM01220
;
EIM01230
;
EIM01235
;
EIM01240
;
EIM01250
;
EIM01260
;
EIM01280
;
EIM01300
;
EIM02720
;
EIM21707
;
EIM31265
;
EIM45240
;
EIM50065
;
NIM02393
;
NIM14110
Expenses, Class 1 exclusions
Commentary –
Tax Reporter ¶1006-732
Individual learning accounts
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
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
Reserve and auxiliary forces, allowances
Legislation/Regulatory –
ITEPA2003 s. 298
Retraining expenses
Travel and subsistence
Working tax credit
Legislation/Regulatory –
SI 2002/2005 reg. 9B