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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home: availability of school premises

Sections 336 ITEPA 2003

Many professional employees may work longer than their fixed or timetabled hours but this does not mean that they are obliged to work at home. They will normally continue to use the employer’s facilities. Likewise school premises are normally available to teachers outside the hours covered by the school timetable, probably for at least two or three hours each day. The fact that a teacher chooses to work at home (for example, marking) rather than carry the work out at school is essentially a question of personal choice.

An individual teacher may argue that the facilities at the school are inadequate, or that the work can be done more effectively at home. But this is not enough to permit a deduction under Section 336 ITEPA 2003. The test is what the duties objectively require, that is, whether any teacher holding that post could fulfil the contractual obligations with the facilities the employer makes available.

If it is contended that the availability of school premises is restricted, an approach should, if necessary, be made to the relevant local authority or head teacher for further information.