Any exemption allowed under Section 311 ITEPA 2003 is withdrawn if any of the following events happens:
Exemption is not withheld or withdrawn if the employee does not find a job or start a business, or if the employment or self-employment subsequently undertaken by the employee is in a field unconnected with the course, so long as all the other conditions in EIM05010 are satisfied.
The employer must give notice to the Inspector within 60 days of coming to know of any of the three withdrawal events listed above.
If the Inspector has reason to believe that a withdrawal event has occurred, but the employer has not reported it, the Inspector may require the employer to provide such information as he or she may reasonably require. The Inspector's notice to the employer must be in writing, and must give the employer at least 60 days in which to provide the information.