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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Tax treatment of teachers, lecturers and tutors: school teachers' expenses: general

The NASUWT has published a leaflet for its members entitled “The Teacher and Tax”. The leaflet was written with help from the former Inland Revenue and explains the tax treatment of various expenses that teachers are likely to incur. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Other teachers’ unions supply members with general advice as to what they consider deductible.

Excessive time should not be spent in querying very small deductions for expenses. However, teachers’ conditions of service in the state sector are now uniform nationally and so agreement in one case can easily be seen as creating a precedent. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Guidance is given below on some of the more commons items for which a deduction may be requested:

  • books, see EIM70725
  • sports clothing, see EIM70730
  • use of home, see EIM70735
  • travelling expenses, see EIM70745
  • capital allowances for items such as computers or word-processors, see EIM70790