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P11D Difference between Training & Seminars/Conferences

P11D Difference between Training & Seminars...

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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.

Any ideas?



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By Steve Kesby
05th Jul 2012 14:25

If it's work-related training...

... it's specifically exempt and the exemption includes travelling expenses (including subsistence) if they would qualify for relief if the training were a necessity of the employment.

Work-related training means "a training course or other activity designed to impart, instil, improve or reinforce any knowledge skills or personal qualities which are likely to prove useful to the employee when performing the duties of the employment".

You can pretty well drive a bus through that definition.

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