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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: peripatetic teachers

Sections 337 ITEPA 2003

A peripatetic teacher is one whose job involves teaching at a number of different schools, for example a specialist music teacher. Often the local authority nominates a base for such teachers. This nomination in itself is of no consequence. What matters is where the teacher performs the duties of the employment.

In some cases the frequency of changes in workplace and the nature of the duties undertaken may be such that the employee can be said to hold a travelling appointment, see EIM10070 and EIM32366. However, this will depend upon the facts of the case.