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HMRC internal manual

Employment Income Manual

From:: HM Revenue & Customs
Published: 22 May 2014
Updated:: 26 March 2024 - See all updates

Search this manual

Contents
EIM65799

EIM66605 - Tax treatment of mineworkers: trainees

Trainees at Coal Mining Centres receive wages that are taxable. They should be dealt with under PAYE in the normal way.

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