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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers

In March 1996 the Committee of Vice Chancellors and Principals (CVCP) issued guidance to universities about the employment status of lecturers and the tax treatment of expense payments made to employed lecturers. These notes were approved by the former Inland Revenue and should be followed when dealing with the affairs of both universities and, where appropriate, lecturers.

Those parts of the notes that deal with employment status are reproduced in the Employment Status Manual at ESM4504. Those parts of the notes that deal with expense payments to employed lecturers are reproduced at EIM70701 to EIM70703 below.

Paragraphs 8 (see EIM70701) and 10 (see EIM70703) of the notes reflect the travel legislation in what is now Section 337 ITEPA 2003 that was law at the time. The notes do not reflect subsequent changes such as

  • travel for necessary attendance at a temporary workplace (see EIM32000 onwards)
  • the authorised mileage allowance payments legislation (see EIM31200 onwards), or
  • the replacement of ICTA 1988 by ITEPA 2003.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)