NHS Widening Access Training Schemes
Her Majesty’s Revenue and Customs (HMRC) has informed us that some NHS workers, that have been required to undertake a full-time training course aimed at widening their professional knowledge, may be exempt from National Insurance and/or Tax. These are known as NHS Widening Access Training (WAT) schemes.
We have concluded that no refund of income tax or NICs is due for the training period for WAT applicants, given the numerous criteria set out by the HMRC that is relevant to our employees. We are therefore unable to assist with any claims.
Details of how this decision has been reached can be found in the letters below and within our WAT Summary Background Document [pdf] 311KB
Our conclusions have been shared with the HMRC, who have not challenged the appropriateness of this decision or indeed confirmed our decision to be incorrect. Should there be any further publications/updates from HMRC on this issue, we will reassess our position.