Appendix 1 of CWG5(2012) lists common benefits, whether they are subject to Class 1 or 1a NIC and what section to report that benefit. The entry for training shows that no NICs are due and there are no reporting requirements. But how to differentiate between an "informative seminar", say and a training course. I'm thinking here not of the cost of attendence but the meal/parking/etc. (i.e. sundry) expenses incurred - for business reasons, and so will be noted on the SA return.