The Government's refund guidelines for NHS workers quotes 'Payments made by employers to workers getting full-time instruction can be exempt from Income Tax & NI contributions if certain conditions are met' (Gov.uk). The responses from HMRC and Trusts when trying to reclaim Tax & NI has proved to be a long laborious, inconsistent process, with lack of clarity and lack of publication of refund possibilities. Some have received Tax & NI, some only tax and others nothing whilst identical contracts.