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Ask Your Own Question, Chartered Certified Accountant
Category: UK Tax
Satisfied Customers: 4670
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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Is reimbursing a member of staff for the cost of course fees

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Is reimbursing a member of staff for the cost of course fees for a work related training course a taxable benefit, where some of the work is seen as benefiting the employee personally and so not wholly for work?
Hello and welcome to the site. Thank you for your question.

As a general rule reimbursing a member of staff for work related training course is not regarded as a taxable benefit, albeit not wholly and exclusive for business. Any training would result in an employee having a benefit beyond the workplace.

I hope this is helpful and answers your question.

Customer: replied 2 years ago.

Is that from the Income Tax Act?

This is from years of practice and dealing with company accounts.

I hope this is helpful.
Customer: replied 2 years ago.

Thank you for your answer.


I understand, but is there a relevant provision in an Act which stipulates this?

I am sorry I can't refer you to a relevant provision in a Taxes Act which stipulates this.

I have been a recipient of training costs where I have also benefitted in addition to the benefit my employer had.

I hope this helps. and other UK Tax Specialists are ready to help you
Customer: replied 2 years ago.

Is a taxable benefit part of the income tax? Is a taxable benefit a loan? Is it tax relief?

taxable benefit is regarded as earnings and subject to income tax. .. part of income tax
Customer: replied 2 years ago.

Is there any situation where reimbursing staff for work related training would be a taxable benefit? What if a member of staff purchased a software licence needed for the course?

any associated costs would also not be a taxable benefit.

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