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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: use of accommodation at home

“7. Use of accommodation at home 

While strict application of Section 198(1) Income and Corporation Taxes Act 1988 normally precludes any allowance being given for the use or partial use of a room at a teacher’s home for carrying out the duties of his/her employment, a deduction can be given to those teachers involved in higher education (ie degree level work) who can show that a study is required by the nature of their duties and is not used merely as a matter of convenience.

In the view of the Inland Revenue the necessity to use a study at home is linked closely to the obligation to engage in research (as described in paragraph 4 [EIM70710] above) and it is unlikely that this concessional allowance could be granted to any teacher who is not obliged to engage in research.

Factors which a teacher might bring to the attention of his/her Inspector of Taxes when seeking an allowance include the varied nature of his/her duties, the absence of fixed hours of work, the need to consult extensive and expensive journals and reference books required for the preparation of lectures as well as for research (and which cannot reasonably be kept in a university or college room) and the overcrowding of staff accommodation at universities and colleges etc.”