21-06-2019

HMRC has updated its guidance on Income Tax and National Insurance contributions for NHS WATS courses.

The guidance provides information on how to apply the tax rules for NHS employees who attend training courses, often known as widening access training scheme (WATS) courses.

The guidance has been updated to explain that no refunds of Income Tax and National Insurance contributions can be made for WATS courses starting on or after 1 September 2019.


"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracy Hinton
HR & Payroll Manager at Stemcor

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