On this page, we look at the tax position of training that your employer provides for you. Depending on the type of contract you have, payments made for your training and associated expenses may or may not be taxable.

There are many different kinds of internship available. You will need to look at the agreement you have with the provider of the internship to see what your status is and what rights you have: for example, you may be employed or be a volunteer, undertaking unpaid work. An internship is ...

If you are an employee and you pay for travel expenses that are related to your job, but these are not reimbursed by your employer, you might be able to get tax relief. This is a complex area, but we cover the main points below.

We discuss what help is available for disabled employees in the form of tax relief and exemptions.

This page deals only with income that you get from an employer – employment income. We look at whether the different parts of your employment package are taxable. Income does not have to be in monetary form, such as physical cash or bank payment – it can be payment-in-kind.

Your employer may provide you with benefits or pay expenses or reimburse them, but these expenses payments and benefits are not always taxable. We explain which ones are non-taxable below.