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The NASUWT has published a leaflet for its members entitled “The Teacher and Tax�. The leaflet was written with help from the former Inland Revenue and explains the tax treatment of various expenses that teachers are likely to incur. Other teachers� unions supply members with general advice as to what they consider deductible.

Excessive time should not be spent in querying very small deductions for expenses. However, teachers� conditions of service in the state sector are now uniform nationally and so agreement in one case can easily be seen as creating a precedent. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Guidance is given below on some of the more commons items for which a deduction may be requested:

• books, see EIM70725
• sports clothing, see EIM70730
• use of home, see EIM70735
• travelling expenses, see EIM70745
• capital allowances for items such as computers or word-processors, see EIM70790