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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: Payment or Reimbursement of Re-training course expenses

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.4 (4) Table 1 (item 18)

The payment or reimbursement of retraining course expenses, such as costs of books, travelling expenses, examination fees where the retraining is entirely connected with employment, or self-employment, by virtue of section 311 of ITEPA. (See EIM05005 and EIM05010-EIM05020)