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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Employment income: work-related training: travel and subsistence costs

Section 252 ITEPA 2003

The exemption of the benefit of work-related training in Section 250 ITEPA 2003 (see EIM01210) also extends to the employer’s payment or reimbursement of an employee’s travel and subsistence costs. The amount paid (directly or by way of reimbursement) by the employer will be exempt from charge to tax as employment income in the event that, applying the assumption that the employee had undertaken the training in the performance of the duties of his/her office or employment and had incurred those expenses out of his/her earnings from that office or employment, the cost would have been deductible under Section 337.

Alternatively, the amount paid by the employer will be exempt if, applying the assumption that the employee had undertaken the training in the performance of the duties of his/her office or employment and had incurred those expenses out of his/her earnings from that office or employment, mileage allowance relief would be available but for the employer making payment under an approved mileage allowance payment scheme. (For detailed guidance regarding mileage allowance payments see EIM31200 onwards.)