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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: general

“Teachers in universities and colleges and institutions of further and higher education 

Notes of expenses allowances under Schedule E

[Note: see EIM70705 for changes since the publication of these notes.]

Expenses which may be allowed as a deduction from emoluments assessable to income tax under Schedule E are limited by Section 198(1) Income and Corporation Taxes Act 1988 to those which the employee is necessarily obliged to incur and bear out of his earnings and which are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment including travelling necessarily undertaken in the performance of the duties.

It is not possible to lay down rules which will apply to each individual case as the conditions of service of teachers may vary but the following notes are issued for the guidance of teachers.”