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I am a third year International Development university student on a year out procurement placement from July 21 to July 22 with a company who has outsourced administration of it's interns to an employment agency. The company requested me to register as a member of the Institute of Procurement and Supply and take their exams, to increase my productivity when working for them. I did this and as with my all my other expenses incurred solely and exclusively for business purposes I submitted these to the employment agency who administered my renumeration under PAYE. The employment agency has deducted tax from these expenses, stating as a reason they considered these a benefit and were not a business expense. When I queried this the employment company directed my colleagues and I to contact HMRC. I confirm these expenses were incurred solely and exclusively for business purposes. Please can HMRC provide a ruling on whether the employment agency should have deducted tax and action to take. Thank you for your assistance