study allowances 19934 and income tax allowance on sub by WillyWoodcock


									Bristol UCU                                                         University of Bristol
University and College Union                                        1d Priory Road
                                                                    BS8 1TX

                                                                    0117 331 0582

                                                                    September 2009

                                         Membership: Income Tax related matters

Use of a room at home:
Whilst strict application of the tax rules precludes any allowance being given, the Inland Revenue
is prepared to grant a concessional allowance to those who can show that a study is required at
home due to the nature of their duties and not merely as a convenience. Factors which could be
used include: the absence of fixed hours of work, requiring access during unsociable hours; a need
to consult expensive books and journals required for lecture preparation and research which cannot
be kept at work; varied nature of work; overcrowding of staff accommodation etc. Some Inland
Revenue inspectors have asked for a statement from the employer to confirm the requirement for
you to work from home.

The claim can include heating, lighting, telephone, decoration/upkeep, insurance and council tax.
The rule of thumb method is to calculate the total cost and divide by the number of rooms
(excluding bathroom, lavatories and hall)

The union cannot advise members on their individual tax problems but would suggest that
members would often benefit by talking to their tax inspector or be seeking professional advice.

Tax office call centre: – 08453 021 443 (have your NI number ready)

Subscriptions – Tax relief
Members are reminded that they can claim tax relief on two thirds (67%) of their annual
membership subscription. Use form P358 from your local Tax Office or visit the national UCU
website to download a claim form. type ‘tax relief’ in the search box.
The national UCU website also sets out comprehensive and updated information on this topic and
details of previous subscription rates if claiming arrears. As subscriptions are based on an
academic year, subs will usually be based on a combination of two academic years in any one tax

Bristol UCU website:


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