SE32546 - Other expenses: education and training - Extra- Statutory Concession A64 - example

A designer is employed to work in an office in Glasgow. Her employer encourages her to attend a graphic arts course in Middlesbrough for 3 months in 1999 before returning to her office in Glasgow.

She continues to receive her salary while attending the course but has to pay for the course and related expenses herself. She stays in a guest-house in Middlesbrough during the week and returns to her flat in Glasgow each weekend.