SE70705 - Tax treatment of teachers, lecturers and tutors: other published guidance

Association of University Teachers

Copies of a statement, agreed with the Association of University Teachers, concerning the taxation of university teachers (professors, readers, lecturers, etc) are supplied to Districts known to deal with such teachers. If any other District wants a copy it can be obtained from Employment Income Technical. Please state the name of the educational establishment concerned when asking for a copy.

Association of University and College Lecturers

Notes for guidance on deductible expenses prepared by the Association of University and College Lecturers (previously the Association of Polytechnic Teachers) and the National Association of Teachers in Further and Higher Education for circulation to their members are reproduced in SE70706 to SE70717 below. The notes are intended to promote uniformity of practice and help to eliminate inadmissible deductions.

Districts should consider these notes in dealing with deductions for teachers employed in universities, colleges and institutions of further education and other teachers with similar responsibilities and conditions of service.

The introductory paragraph (see SE70706) and paragraph 8 (see SE70715) of these notes reflect the rules on employee 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 teachers in universities, polytechnics and colleges of further education in the same way as they apply to other employees. Also the notes do not reflect the mileage allowance relief scheme that applies from 2002/03. Guidance on that scheme can be found at SE31200 onwards.

Employment Income Technical will advise if any difficulties arise regarding these notes.

As regards capital allowances, see SE70790.

The final paragraph of the notes contains a statement that explains the effect of them and the circumstances in which they came to be written. The notes should be read and used in the light of this statement.

'The notes on income tax allowances contained in this leaflet have been drawn up in consultation with senior Inland Revenue officials. Although the notes are a reasonable guide to the allowances which can be claimed, they have no binding force and decisions on individual claims will depend on all the facts and circumstances. These notes supersede any previous notes issued by AUCL/NATFHE on this subject.'