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.

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.

In addition to your regular pay, the armed forces also pay some of the costs you incur as a result of doing your job. Here we look at the tax implications of these additional payments. 

We look at employment expenses and the related tax treatment. If you are an employee, you may incur certain business expenses yourself. The tax treatment depends on whether your employer pays or reimburses you for them and whether they relate to doing your job.

Tips can be an important source of income for some low-paid workers, particularly in the hospitality sector, but also in other sectors such as hairdressing and taxi driving. If you get tips (even cash tips), you need to declare them properly for the purposes of tax. Here we explain how tips are ...