Supply teachers claiming expenses
A client is a supply teacher. To get work they have to use their home PC to communicate with agencies as they only email appointments out. Phone and broadband costs are incurred in getting appointments and chasing work.
They also use the home PC to fill out time sheets etc, as being temporary teachers they cannot usually use school equipment.
All teaching posts either are either through an agency or directly with a school with a P45/ P60 issued.
My question is this, can my client claim use of home/ phone/ internet costs not to mention capital allowances on their home PC? In the eyes of HMRC is she employed (so not) or self employed (so able)?
All thoughts welcome.
Employed
But have you looked at the Revenue EIM manuals as there is a section for teachers.
It details expenses that they may be able to claim and has been agreed with the Teaching Associations.
Might be worth a look. Not sure if there is a section for supply teachers within this guidance.
P45/P60
Only my initial thoughts but might the crucial point be "All teaching posts either are either through an agency or directly with a school with a P45/ P60 issued"
I'm not sure how you could argue self-employment but still be in receipt of a P60/P45 from the agency or school concerned. (Also, is there a contract either with the school/agency... and what does that say?)
Louise
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