Before I ventured into the world of AAT and all things bookkeeping I trained as a teacher - I didn't last long in the classroom! (Explaining GCSE physics is okay, but trying to do so while stopping Sasha putting on her make up at the back of the class and Connor from throwing glue sticks about at the front was beyond me!). However, I spent a fortune on supplies for school because the department ran out of budget, such as printed handouts, biros, stamps for marking etc. In addition to claiming tax back on professional fees would it be acceptable to claim tax back on expenses that were wholly for teaching (if I had kept the receipts)? I am currently studying AAT Level 4 PTAX and this is how I would interpret the rules.
If this in the case I would like to suggest this to my still teaching friends but don't want to do so if this is not allowed (obviously!).
Many thanks in advance
Alys
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Alys
Alys Stuart, Stuart Nicholls Accountancy Services, Preston, Lancashire.
If you were an employee then you would be reimbursed expenditure born personally by the school based on receipts.
Claiming against one's tax is problematic as HMRC's stance for employee's emphasises the word "necessarily" in the "wholly, neccessarily and exclusively" test.
The basic question is could one's job be perfromed without the expenditure and if it cannot then why is such not being supplied by the employer.
You may find this CIOT article of interest (especially the last part where HMRC hides a 1962 case by making it only viewable by the public by personal visit to somerset house!).
p.s. this answer is not valid for self employed teachers.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Thank you for pointing me in this direction. I now understand why such expenses would not, unfortunately, be allowed. Even though it is accepted that teachers spend their own money and are not reimbursed by the school this is still their choice, they could choose not to do so and, although the quality would not be as good, they would still be able to perform their duties.
Much appreciated!
Alys
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Alys
Alys Stuart, Stuart Nicholls Accountancy Services, Preston, Lancashire.
Some of these schools could really do with someone independent going in and reviewing their finances and methods of costings, processing transactions and sourcing etc. I went into a very small primary school a couple of years ago and in the spec of an hour spotted potential cost savings of £20k pa....wouldn't need teachers to buy 'stuff' then, although you make a rod for you own back by going down that road....set a precedent and it's hard to break it! . Oh and one other thing Alys....you will need those skills learnt whilst dealing with Stacey etc as quite a few clients are worse than teenagers if you don't bring them in line, lol.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
