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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Particular benefits: further education and training costs

Section 250 ITEPA 2003

The exemption for further education and training costs provided by Section 250 ITEPA 2003 can apply to benefits provided to directors and employees (see EIM20100), except for 2015/16 and earlier those in an excluded employment (see EIM20007).