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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Tax treatment of teachers, lecturers and tutors: other published guidance

Association of University Teachers

Copies of a statement, agreed with the Association of University Teachers, concerning the taxation of university teachers (professors, readers, lecturers, etc) are supplied to Areas known to deal with such teachers(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Association of University and College Lecturers

Notes for guidance on deductible expenses prepared by the Association of University and College Lecturers (previously the Association of Polytechnic Teachers) and the National Association of Teachers in Further and Higher Education for circulation to their members are reproduced in EIM70706 to EIM70717 below. The notes are intended to promote uniformity of practice and help to eliminate inadmissible deductions.

Areas should consider these notes in dealing with deductions for teachers employed in universities, colleges and institutions of further education and other teachers with similar responsibilities and conditions of service.

The introductory paragraph (see EIM70706) and paragraph 8 (see EIM70715) of these notes reflect the rules on employee travel and subsistence expenses that applied when the notes were written. At that time relief for employee travel was only available under what is now Section 337 ITEPA 2003 (travel in the performance of the duties, see EIM32350). Since then there have been major changes, such as

  • tax relief for travel for necessary attendance at a temporary workplace (see EIM32000)
  • the mileage allowance payments legislation (see EIM31200) and
  • the replacement of ICTA 1988 by ITEPA 2003.

HMRC has also changed its view regarding the nature of the expenses which can be taken into account in calculating a deduction for “use of home” (see EIM32815).

Therefore the notes are no longer accurate in all circumstances and should be used with care.

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

As regards capital allowances, see EIM70790.

The final paragraph of the notes contains a statement that explains the effect of them and the circumstances in which they came to be written. The notes should be read and used in the light of this statement.

“The notes on income tax allowances contained in this leaflet have been drawn up in consultation with senior Inland Revenue officials. Although the notes are a reasonable guide to the allowances which can be claimed, they have no binding force and decisions on individual claims will depend on all the facts and circumstances. These notes supersede any previous notes issued by AUCL/NATFHE on this subject.”