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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Work-related Training

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item 11C)

The payment or reimbursement to an employee of any sum in connection with work-related training or individual learning account training (section 251 and 256 of ITEPA) where no liability to income tax arises under Chapter 4, part 4 of ITEPA 2003.