Employment income: retraining expenses paid by employer: withdrawal of exemption: notification by employers of failure to comply with conditions for exemption: Inspector's power to obtain information
Section 312 ITEPA 2003
Withdrawal of exemptionAny exemption allowed under Section 311 ITEPA 2003 is withdrawn if any of the following events happens:
- the employee does not begin the course while employed by the employer, or within one year of leaving the employment, or
- the employee continues to be employed by the employer more than two years after the end of a qualifying course, or
- the employee is re-employed by the employer within two years of ceasing to be employed by them.Exemption is
not withheld or withdrawn if the employee does not find a job or start a business, or if the employment or self-employment subsequently undertaken by the employee is in a field unconnected with the course, so long as all the other conditions in EIM05010 are satisfied.
### Notification by employer (Section 312(4))The employer must give notice to the Inspector within 60 days of coming to know of any of the three withdrawal events listed above.