SE70716 - Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers - notes on expenses deductions - study leave abroad

9. Study leave abroad

[Note: this paragraph concerns the Foreign Earnings Deduction, which has been withdrawn with effect from 17 March 1998 for all employees with the exception of “seafarers”, see SE33000. Therefore, it has not been reproduced. Prior to 17 March 1988 teachers who worked abroad during a period of study leave and achieved a qualifying period of at least 365 days were entitled to claim the deduction.]