UK Statutory Instrument 1992 United Kingdom

The Vocational Training (Tax Relief) Regulations 1992

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5 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Notice of entitlement to relief at source

  • Individuals claiming tax relief on training must provide a signed certificate with their details
s.005

Refunds of training payments and awards of prizes

  • Training providers must repay HMRC within 90 days of refunding a training payment or awarding a prize
s.009

Supplementary statements and claims

  • Submit a supplementary statement to HMRC within 4 months of an interim claim
s.011

Annual claims

  • Submit annual claims for training tax relief within time limits and repay overpayments
s.013

Keeping of records by training providers

  • Keep sufficient records of qualifying vocational training courses and preserve notices of entitlement for 3 years
Browse 9 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Cases and conditions for relief at source

s.006

Claims by training providers — introductory

s.007

Payments by the Board under claims

s.008

Interim claims in advance

s.010

Interim claims in arrear

s.012

Inspection of records kept

s.014

Provision of information to the Board

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