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Updated on 6 April 2026

Interns

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 ...

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Updated on 6 April 2026

Training

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.

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Updated on 6 April 2026

Armed forces: special allowances and expenses

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. 

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Updated on 1 June 2026

Employment expenses: using your own car

We set out the main rules that apply when you use your own car or van for business travel. We consider other costs you may incur when travelling on business and how to claim tax relief on them in our general guidance on travel expenses.

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