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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Employment income: work-related training: incidental overnight expenses

Section 240 ITEPA 2003

Incidental overnight expenses, within the limits set by Section 241 ITEPA 2003, can be paid tax free to employees on training courses in the same way as when they are paid to an employee who is away on business (see EIM02710).