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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Employment income: scholarship income: miscellaneous awards: training grants made by health and Social Services

Section 776 IT(TOI)A 2005 (Section 331 ICTA 1988)

Various posts in the Health and Social Services administered by local authorities require special qualifications for which there are nationally recognised courses of training. Most local authorities sponsor trainees, frequently selected from their own employees, under widely varying schemes. They do so on terms that require the trainees to serve the authority for a specified period after training is complete. The taxation treatment of payments made during the training period will in general be subject to the arrangements described at EIM06235.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)