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HMRC internal manual

Employment Status Manual


Income that is regarded as an earnings from an office or employment will normally be chargeable to tax as employment income and subject to Class 1 NICs. This includes income from a contract of apprenticeship but not income from a contract of training, such as a student grant.

ESM2610 onwards provides guidance on how to decide whether a contract is a contract of apprenticeship or a contract of training as opposed to a contract of service. A flowchart is included at ESM2625.