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