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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: books

“2. Books 

Where there is an obligation on a teacher to provide his own text books for use in the performance of his duties in class or in the preparation of lectures, a deduction may be claimed for their cost. In general, it is considered that such an obligation is not normally present for work up to General Certificate of Secondary Education where the text books required are usually supplied in sufficient quantities by the college or institution. No deduction can be made for expenditure on books used for the general maintenance or improvement of the teacher’s knowledge and qualifications. Claims for the cost of technical periodicals would normally not be admissible under this heading except where this is included in the annual subscriptions to a learned society under paragraph 6 [EIM70712] below.

Receipts for book purchases should not accompany the claim, but should be kept available for the information of the Inspector of Taxes in case he may apply for them.”