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HMRC internal manual

Employment Income Manual

Employment income: work-related training: provision by third parties

Section 250 ITEPA 2003

The exemption in Section 250 ITEPA 2003 (see EIM01210) applies to training provided by a third party as well as to training provided by the employee’s employer. For example a washing machine manufacturer might provide training to the employees of its principal retail outlets. Section 250 ensures that thereis no benefit chargeable on the employees.