In order to qualify for exemption under Section 250 ITEPA 2003
(see
EIM01210), the training must relate to
the employee’s current employment or to a "related
employment".
A related employment is another employment with the same
employer, or a person connected with the employer, which the
employee:
The intention is to include all genuine training, in a range of
competencies, which the employee would need to advance his/her
career or to achieve a career move with his/her employer. For
example, language training in preparation for a possible (but not
agreed) move to an overseas branch would be included, but training
in leisure type activities is not included unless, exceptionally,
that activity has a genuine connection with work duties.
The definition of "connected person" in Section 839 ICTA 1988
applies (see CG14580 onwards).
