SE70700 - Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance - university lecturers

Prior to 6 April 1996 some universities were not operating PAYE on some expense payments made to employed lecturers - following earlier incorrect Revenue guidance. The earlier guidance was withdrawn from 6 April 1996.

New guidance was issued to the universities in March 1996 by the Committee of Vice Chancellors and Principals (CVCP) concerning the employment status of lecturers and the tax treatment of expense payments made to employed lecturers. These notes have been approved by the 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 SE70701 to SE70703 below.

Paragraphs 8 (see SE70701) and 10 (see SE70703) of the notes reflect the rules on travel and subsistence expenses that applied to 1997/98 and earlier years. There is guidance on the new travel rules that apply to 1998/99 and later years at SE32000. The new travel rules apply to lecturers in the same way that they apply to other employees. Employment Income Technical will advise if any difficulties arise regarding these notes.