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Training: Tax Allowances

HM Treasury written question – answered on 8th January 2015.

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Photo of John Denham John Denham Labour, Southampton, Itchen

To ask Mr Chancellor of the Exchequer, what definition of training his Department uses for the purposes of allowing tax relief on employer spending on training.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

In calculating taxable business profits, employers can deduct revenue expenditure on any kind of employee training providing the expenditure is incurred wholly and exclusively for the purpose of the business.

More detail on tax deductions for expenditure on staff training and development is available in HMRC’s Business Income Manual

(http://www.hmrc.gov.uk/manuals/bimmanual/BIM47080.htm

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