Chapter EIM10500
| Published date | 22 May 2014 |
| Record Number | EIM10500 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
There is no charge to tax on payments made to young people taking part in government or other work experience schemes if they hold the status of trainee and not employee (see EIM06210,).
If they are employees, however, their pay will be taxable as employment income. It is possible for young persons under the youth training schemes to be engaged as employees. Those taking part in the New Workers Scheme are always treated as employees.
Private bodies, companies, local authorities, etc., who plan to introduce work...
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