SE21806 - Benefits: retraining costs

Section 588 and Section 589 ICTA 1988

Directors and employees within Part V Chapter II ICTA 1988 are exempt from any charge under Schedule E on costs met by their employers or former employers on re- training. The guidance at SE05000 onwards applies.

In certain circumstances the exemption may have to be withdrawn. A charge could then arise under Section 153 ICTA 1988 or Section 154 ICTA 1988 - see SE05030 and SE05040.