New guidance for how employees taking part in trainee nursing associate programmes and other courses which fall under the widening access training scheme (WATS) are taxed has been published by HRMC.
The guidance includes information on when tax and national insurance contributions should be deducted, and the differences between courses starting before 1st September 2019 and those starting on or after 1st September 2019.
HMRC has also put transitional arrangements in place for those already on a trainee nursing associate programme. The guidance also confirms that apprenticeships are not in scope of WATS.
Full details about the WATS update can be found on the HMRC website.
To contact HMRC please email nhswat.mailbox@hmrc.gov.uk.