If one of your new Trainees has any unresolved study leave claims that they were unable to obtain reimbursement for from their previous Trust, they are able to submit these claims for reimbursement to your Trust (as their new Employer), even if the course was approved at a previous Trust. Please note that if the claim is delayed by more than three months then it should be justified by a valid reason (such as Covid-related issues). The Trainee will need to provide all the correct evidence in their study leave reimbursement submission, as per your usual process. HEE will still need to validate your Trust submission and any valid claims will be reimbursed as per the usual process via the Trust monthly return.
Study leave expenses should be paid to trainees through payroll to meet HMRC requirements regarding taxable benefits.