EIM70700 - Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers
In March 1996 the Committee of Vice Chancellors and
Principals (CVCP) issued guidance to universities about the
employment status of lecturers and the tax treatment of expense
payments made to employed lecturers. These notes were approved by
the former Inland Revenue and should be followed when dealing with
the affairs of both universities and, where appropriate, lecturers.
Those parts of the notes that deal with employment status are
reproduced in the Employment Status Manual at ESM4504. Those parts
of the notes that deal with expense payments to employed lecturers
are reproduced at
EIM70701 to
EIM70703 below.
Paragraphs 8 (see
EIM70701) and 10 (see
EIM70703) of the notes reflect the
travel legislation in what is now Section 337 ITEPA 2003 that was
law at the time. The notes do not reflect subsequent changes such
as
- travel for necessary attendance at a temporary workplace (see EIM32000 onwards)
- the authorised mileage allowance payments legislation (see EIM31200 onwards), or
- the replacement of ICTA 1988 by ITEPA 2003.
