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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

General

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.