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HMRC internal manual

Employment Income Manual

Benefits: retraining costs

Section 311 ITEPA 2003

Directors and employees are exempt from any charge on employment income on costs met by their employers or former employers on re-training. The guidance at EIM05005 onwards applies.

In certain circumstances the exemption may have to be withdrawn. A charge could then arise under Part 3 Chapter 3, or Part 3 Chapter 10 ITEPA 2003, see EIM05030 and EIM05040.