Moderator: AndyR
GrahamB wrote:As a self-employed sole trader, or a Limited Company charging them VAT?
For the purpose of the exemption in Section 250 ITEPA 2003 (see EIM01210), “work- related training” is defined as any training course or other activity which is designed to impart, instil, improve or reinforce any knowledge, skills, or personal qualities which:
are, or are likely to prove, useful to the employee when performing his/her duties or
will qualify or better qualify the employee to undertake the employment, or to participate in charitable or voluntary activities arising through the employment.
The training must relate to the employee’s current employment or to a “related employment” (see EIM01230).