EIM70717 - Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers notes on expenses deductions expenses payments received from an employer
바카라 사이트�10. Expenses payments received from an employer
[Note: see EIM70705 for changes to the law since these notes were published]
In the absence of a 바카라 사이트渄ispensation바카라 사이트� given to the employer under Section 166 ICTA 1988, expenses reimbursed to 바카라 사이트渉igher-paid바카라 사이트� employees will rank as assessable income upon the employee since the latter바카라 사이트檚 emoluments are deemed to include not only stipend but also reimbursement of expenses. 바카라 사이트淗igher-paid바카라 사이트� employees are, for 2015/16 and earlier only, employees whose total emoluments for the tax year from a particular employer, including all expenses payments and benefits before the deduction of any allowable expenses, are 拢8,500 or more (tax year 1979/80 onwards).
Inspectors will usually grant a 바카라 사이트渄ispensation바카라 사이트� for routine travelling and subsistence payments for genuine 바카라 사이트渂usiness바카라 사이트� journeys in the UK.
It has now been agreed that, in general, reimbursement of expenses will not be taxed where incurred
- in attending a conference directly related to university and college etc, work
- on entertaining directly connected with a teacher바카라 사이트檚 duties (for example arising from tutorial or supervision duties or on the occasion of official visits)
- in relation to external examining work (although fees received will be paid under deduction of tax).
Provided that in each case the Inspector is reasonably satisfied that the reimbursement does not exceed the expenditure actually incurred. 바카라 사이트淭utorial or supervision duties바카라 사이트� include visiting students in 바카라 사이트渨ork places바카라 사이트� (for example, on 바카라 사이트渟andwich바카라 사이트� degree courses) involving expenditure in entertaining both the student/employee and his employer, but not the holding of tutorials or classes at a teacher바카라 사이트檚 home for reasons of his own convenience.바카라 사이트�