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.


"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan
Finance and Payroll Manager at Capital City College Group

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