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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: research expenditure

“4. Research expenditure 

Teachers in further education are not necessarily obliged to bear expenditure on research and an allowance for such expenditure would not normally be made. Teachers involved in degree level work in universities, colleges and institutions of higher education are, however, normally under some obligation to engage in research in their subject, although the nature and extent of the research is usually within their own discretion. Where, for such teachers, there is a clear obligation to engage in research, for example, where it is required by the body validating and/or accrediting degree courses, an allowance may be claimed for research expenses which are directly related to the teacher’s subject and are moderate in amount, and in respect of which reimbursement is not available.

Research has been defined by one of the validating bodies as covering “a broad range of intellectual and scholarly activity including the acquisition, dissemination and application of knowledge, skills and techniques”. It follows that the nature of the expenditure will vary from person to person. Where research expenditure is reimbursed by the employer, the reimbursement will not be taxed.”