HMRC updates guidance on income tax and NICs for NHS WATS courses

HMRC has updated guidance for NHS employees attending widening access training scheme (WATS) courses to explain changes from 1 September 2019

HMRC has updated guidance for NHS employees attending widening access training scheme (WATS) courses to explain changes from 1 September 2019.

For courses starting from 1 September 2019 income tax and National Insurance contributions (NICs) are due on payments made to NHS employees attending these courses. This is because payments are salary and not scholarship income. Previously, income tax and NIC were deducted by the employer, and the employee was entitled to claim a refund. 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.

HMRC confirmed that 'the new guidance is just making sure everyone is being treated the same across the NHS and that everyone follows the same approach used for other public sector trainees such as teachers, police officers and firefighters'.

Income Tax and National Insurance contributions for NHS WATS courses released 10 June 2019

Claiming a refund if you attended certain NHS courses

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