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Find out more about the rules which exempt work-related training provided for employees from tax.

• Updated: 30 December 2019

Your rights to request time off for training or study while in a job

• Who can and cannot ask for time off to train

  Staff may have the right to ask for time off work for training or study.…

• Asking for time off

  Employees should follow their organisation’s rules to ask for time off. If…

• Employer's decision and responsibilities

  The employer has 28 days to: accept the request hold a meeting with the…

• Appealing the decision

  Employees have the right to appeal if their employer refuses a request to…

Tax and reporting rules for employers providing training to employees

• Overview

  As an employer providing training expenses for your employees, you have…

• What's exempt

  You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…

• What to report and pay

  If training expenses aren’t exempt, you may have to report them to HM…

• Technical guidance

  The following guides contain more detailed information: employment income:…

Information about how industry placements for T Levels work and how employers can get involved.

• Updated: 4 September 2020

Information about employing an apprentice and how apprenticeship funding works.

• Updated: 7 August 2024

How civil servants can improve their capability and skills, including learning and development, the Fast Stream and professional networks.

• Updated: 15 September 2014

Find courses and training online with the National Careers Service and get advice on funding the costs of learning

Apply for a Temporary Work – Government Authorised Exchange (GAE) visa for work experience, training, research or fellowship - eligibility, extend or switch, family members

• Updated: 13 November 2020

Analysis of in-work training and the associated characteristics and premia.

• Updated: 9 May 2019