HMRC Guidance references Found 4 results. HMRC Manuals > Tax Manuals > Business Income Manual > Measuring the profits (specific rules & practices) – receipts & deductions [BIM40000] > Specific deductions [BIM42450] > Specific deductions: staffing costs [BIM47000] [BIM47218] Retraining expenses HMRC Manuals > Tax Manuals > Tax Credits Manual > Eligibility [TCM0110000] > Eligibility – income (employed and self-employed) [TCM0118000] [TCM0118220] Eligibility – income (employed and self-employed): Specific payments excluded from income (Info) HMRC Manuals > Tax Manuals > Employment Income Manual > Employment income [EIM00500] > Employment income: particular items: R to Z [EIM04700] [EIM05010] Employment income: retraining expenses paid by employer: conditions to be satisfied for exemption HMRC Manuals > Tax Manuals > Employment Income Manual > Employment income [EIM00500] > Employment income: particular items: R to Z [EIM04700] [EIM05005] Employment income: retraining expenses paid by employer: exemption from tax
