Who this article is for:

Sometimes as an employer, you may offer to help your employee pay for their education.

Degrees paid for your employee such as an MBA or Masters.

Any work-related training expenses you pay for your employee in order to develop their skills or expertise you don't have to report to HMRC.

The employee pays tax and makes national insurance contributions on the payment made for the value of the education.

The total amount to report is the cost of the course/training plus any related costs like books or travel expenses.

Claiming VAT on employee rewards and perks.