EIM70701 - Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: general
Fees and expenses
This part of the guidance outlines how fees and travelling and subsistence expenses paid by universities, colleges, language schools, etc. to lecturers who are employees are treated for tax purposes.
바카라 사이트�8. General
[Note: see EIM70700 changes in the law since this was published.]
Under general income tax law employees who are earning at the rate of 拢8,500 a year or more for 2015/16 and earlier are liable to tax on the full amount of their remuneration. This includes all fees, wages, salaries and expenses payments etc. They may have a deduction from their earnings for any travelling and subsistence costs 바카라 사이트榥ecessarily바카라 사이트� incurred in travelling in the performance of their work. They can also claim a deduction for any other expenses 바카라 사이트渨holly, exclusively and necessarily바카라 사이트� incurred in the actual performance of their work.
For 2015/16 and earlier, employees earning below the 拢8,500 a year limit, a reimbursement of actual expenses incurred is not treated as remuneration provided the expense to which it relates is deductible by the employee.바카라 사이트�