Directors and employees are exempt from any charge on employment
income on costs met by their employers or former employers on
re-training. The guidance at EIM05000 onwards applies.
In certain circumstances the exemption may have to be
withdrawn. A charge could then arise under Part 3 Chapter 3, or
Part 3 Chapter 10 ITEPA 2003, see
EIM05030 and
EIM05040.
