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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: travelling expenses

“8. Travelling expenses 

[Note: see EIM70705 for changes to the law since these notes were published.]

A teacher who is authorised to use his/her car for particular journeys is normally entitled to a mileage allowance and, in such circumstances, no tax relief would be due. Where a teacher is required to provide and use a car in the performance of his/her duties and the expenditure incurred is not wholly recoverable from the employer it might be possible to claim tax relief for the proportion of the expenditure not recovered. A claim cannot, however, be admitted where the employer refuses reimbursement on the grounds that the use of the car is not necessary. No relief can be given for the cost of travelling between home and the place of employment.

Travelling expenses paid in respect of extramural teaching will be paid under deduction of tax. The journey will normally be from home or the person’s usual place of employment and in these circumstances no deduction for travelling expenses can be given.”