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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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Updated on 6 April 2026

Employment expenses: travel

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.

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