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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Employment income: work-related training: provision of assets

Section 254 ITEPA 2003

The exemption provided by Section 250 ITEPA 2003 (see EIM01210) does not extend to the cost of providing the employee with, or with the use of, any asset except:

  • assets provided or available for use only in the course of training. For example a computer used during the training period, which is not used for personal purposes.
  • assets provided or available for use in the course of training and in the performance of the employee’s duties, but not otherwise used. For example a computer used for work, and for training purposes, which is not otherwise used.
  • assets consisting of training materials provided in the course of training. This means that audio/video tapes, course books or literature, other stationery, and compact and floppy discs used for training may be retained tax free by the employee.
  • an asset which is something made by the employee in the course of training, or is incorporated into something which is so made.