Work-Related Training & Tuition, Tax-Free

Compliance Engine

Complex tax law.
Simple software.

Your CFO fears audits. Your HR team fears paperwork. SideUp eliminates both with a fully automated compliance engine.

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Work-related or personal? Here's how HMRC sees it

Tax-free training has one test: it has to build skills that are useful in the job. Everything else still counts as learning, and SideUp covers it as a Lifestyle benefit.

Useful in the job

Work-Related Training & Tuition

Section 250 ITEPA 2003

Tax-free

What it covers

Courses, professional certifications and qualifications that build skills for the role, plus exam fees and the materials that come with the course.

For example

A CIPD qualification for an HR adviser, a project management certification, an advanced Excel course for an analyst.

SideUp's role

Pays the training provider directly, with every payment tracked.

Just for them

Personal Learning & Growth

Lifestyle benefit

Taxable

What it covers

Languages, creative courses, hobbies and personal development that aren't tied to the job.

For example

Italian lessons, a photography course, a pottery class.

SideUp's role

Runs it as a flexible Lifestyle budget.

Keep it about the job. Training funded mainly as a reward or as an incentive to stay, rather than to build work skills, loses the exemption.

A summary, not tax advice. Check your arrangement with a tax adviser.

See How SideUp Works in 4 Easy Steps

01.

Choose your benefits

Decide which benefits you want to offer and who they apply to.

02.

Implement your policy

Set your budget, eligibility rules, and spending limits. Our platform handles the compliance and guardrails automatically.

03.

Connect to payroll

Seamlessly integrate with your existing payroll provider. We handle the tax implications and reporting for you.

04.

Join the SideUp platform

Invite your team. They get their cards, you get the credit for being an amazing employer. Everyone wins.

Set it up once. Watch your team grow.

Most spending happens on the card, so there's almost nothing to chase. Here's how it works, from day one.

1
Add your employees
Sync your team from your HR system, or add them manually. Either way, it takes minutes.
2
Set up your programme
Choose your benefits, decide when they're paid out, and pick how your company funds them.
3
We invite your team
SideUp emails each employee an invitation to the app. Once they've completed onboarding, their card is issued.
4
Manage it month by month
Track spend and take-up, and keep your compliance information in one place, ready whenever you need it.

Training & Tuition

Priya Shah•••• 6204

Project management course

Paid to training provider

£850.00

Certification exam fee

Tax-free, work-related

£300.00

Training budget this year

£1,150 of £1,500

Illustrative example

REAL IMPACT, MEASURED IN RESULTS

The numbers don't lie

Based on SideUp’s internal research comparing clients with vs. without flexible stipends. When you give employees choice, the numbers speak for themselves.

+35

eNPS Points

Clients using SideUp consistently score +35 points higher than those relying on standard perks.

Is your culture healthy or at risk?

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+ 23%

Profit

Employees who are happy with their benefits are more productive and can increase a company’s revenue by up to 23%.

10x

ROI

For every $1 spent on SideUp stipends, companies save $10 in retention costs and productivity gains.

The SideUp Marketplace

Every pound goes further. And stays local.

Our marketplace brings your team closer to the independent cafés, gyms, shops and services in their own neighbourhood. When they spend their SideUp budget there, they unlock exclusive discounts and freebies, so the same benefit buys more.

✓

Exclusive discounts for SideUp members

✓

Freebies and extras from local partners

✓

Your benefits budget, backing local businesses

List your business Nominate a local favourite

A Saturday on the high street

The Corner Café

£8.95

Marketplace discount

−£1.35

Northside Yoga Studio

£12.00

Free mat hire

Freebie

Saved this month

£9.60

Illustrative example

What is Work-Related Training & Tuition?

Funding from your company for courses, certifications and qualifications that help employees do their job better, paid on top of their salary.

Is Work-Related Training & Tuition tax-free?

Yes, when the training is work-related. Under section 250 ITEPA 2003, training that builds knowledge or skills likely to be useful in the employee's job is exempt from Income Tax and National Insurance. That includes exam fees and the cost of obtaining the qualification.

What counts as work-related?

Training that builds skills useful for the employee's current role, or for another role with your company. Courses that aren't linked to the job, like language lessons for a holiday or a hobby class, aren't covered by the exemption and sit under Personal Learning & Growth instead.

Can it help with retention?

Yes, as a result rather than the purpose. Training given mainly as a reward, or as an incentive to stay, rather than to build work skills, loses the exemption. Keep the focus on development, and the loyalty follows.

Does it cover student loan repayments?

No. In the UK, employer help with student loan repayments is treated as taxable pay, so it isn't part of Work-Related Training & Tuition.

Can employees choose their own courses?

Yes, within the categories and budgets you set. It's good practice to agree each course with the employee's manager, so the link to their role is clear.

How does SideUp handle it?

Employees pay eligible training providers with their SideUp card, within the budgets you set, and every payment is tracked automatically.

Pre-tax Benefits

Lifestyle Spending Accounts

ENPS

Recognition

For Employers

For Employees

Invest in the skills your team needs, tax-free

The skills you need are getting harder to hire

Complex tax law.
Simple software.

1. Verify

2. Pay

3. Document