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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: guidance on expenses: introduction

The following pages contain guidance on the tax treatment of expenses met by employees working in education.

Some of the guidance is drawn from statements made by trade unions or other organisations with the assistance of the former Inland Revenue. Such statements are not always updated when legislation is changed and so need to be treated with care. Where a statement has become wholly obsolete it will be withdrawn from this guidance. Otherwise this guidance will draw attention to parts of a statement that are no longer correct.

These paragraphs contain:

  • a statement by the Committee of Vice Chancellors and Principals on expense payments made to employed lecturers, see EIM70700 to EIM70703
  • a statement by the Association of University Teachers on the taxation of university teachers, see EIM70705 
  • a statement by the Association of University and College Lecturers and the National Association of Teachers in Further and Higher Education on deductions for expenses met by teachers in further and higher education, see EIM70705 to EIM70717
  • guidance on school teachers’ expenses, see EIM70720 to EIM70760
  • guidance on capital allowances on computers, word-processors and similar items, see EIM70790.