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Courses and conferences

Employees may need to attend courses and conferences in order to perform their duties effectively. The University organises many courses in-house and the costs of these courses are borne by the University. Where it is necessary for employees to travel to attend these courses any travel and subsistence expenses incurred may be reclaimed as business expenses.

Additionally at its discretion the University may bear the cost of external training courses. The University may agree to meet the cost of courses whether the training leads to the acquisition of knowledge and skills that are necessary for the duties of the employment or directly related to increasing the effectiveness in the performance of the employee's present or prospective duties in the employment. Where either of these conditions are met the University may agree to bear the cost of the course fees. Any such course must be approved in advance.

Vocational training

The University often funds (or contributes towards) staff undertaking vocational training that directly relates to their current role and which will benefit to both the individual and their department.

Discounted fees for University courses

Sometimes, University staff who enrol on a course organised by the University and are eligible for a discount against the normal fee, e.g. courses ran by the Institute of Continuing Education.

Tax implications

Any training including courses and conferences that can be classified as work-related do not give rise to a taxable benefit and it will not need to be recorded on the P11D.

'Work-related training'

Is defined by HMRC as 'any activity designed to impart, instil, improve or reinforce any knowledge skills or personal qualities that are likely to prove useful to the employee when performing their duties.'

Discounted fees for University courses

The discount is not reportable on the P11D, as no benefit will arise. This is because the value of the benefit is calculated on the marginal cost of educating an additional attendee on the course. As most of the costs will be incurred whether or not the employee also attends, then the value of the benefit is trivial.

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