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Discussion in 'Supply teaching' started by roseangel, Oct 11, 2011.
I don't, nor can, claim any expenses at all. So no, I don't keep receipts.
Expenses? those days are long gone.
I assume you are talking in context of umbrella agencies who tell you that you can? Lots of posts in here about such.
I claim all meals as you don't need to keep a receipt.
I don't know why people wouldn't claim any expenses.
Thats depends on who pays your expenses, the umbrella company one of my agencies used did require you to keep receipts for meals and reserved the right to check up on them for the previous six months of claims.
Do you think you can claim breakfast? Do you buy breakfast? How about tea? Do you get dinner on the way home?
Dodgy ground I think. HMRC can check back SEVEN years through ALL your accounts.
I'm a newby to supply but before I did my PGCE two years ago I was self-employed for 10 years working in the music industry. I informed HMRC that I would be employed for a year while I did my NQT year but they weren't that bothered so I stayed self-employed.
This year I'm doing supply (and loving it, I must add) so I'm claiming for stickers, lesson books paper, phone calls etc. You cannot claim for meals unless you have to stay over night for work and by this I mean work over 100 miles away from your home address.
You cannot claim for work clothes as this would have to be a uniform that you take off when you leave work. Believe me, I can tell you all about this from having to buy clothes to perform in for concerts! It's alright if you are a bloke because no one wears tails anywhere else!
You can claim for petrol and milage on your car but this can be tricky if you are already getting a milage allowance from an agency.
You can also buy a computer and claim part of the cost of this through capital gains (you may need to check this, as this was a few years ago) However, you can only claim a percentage of this over (I think) four years.
My advice for anyone who is doing supply is register as self-employed, it's not as scarey as it may seem. Any work you do will still be taxed at source through either the LA or agency you are working for and you will have to submit a tax return in January but you will be able to claim things back. Search for a good accountant, they are not that hard to find. If you do all the book keeping (which really is only using excel) the accountant can check your books to make sure everything is ok and then help you submit you return. Warning though, make sure you have registered early to ensure you can fill your tax return online.
I know this may sound like a lot of extra work but it really isn't. I have read lots of posts on this supply forum and I know people get quite disheartened by doing supply so make it work for you. I should also add, I only do a tiny bit of work through an agency, the rest is through visiting local schools with my CV ready to stick under headteachers noses. Luckily I live on the boarders of three LA's but this has meant I've had to pay for the CRB checks to ensure I get work. (You can claim for that as it is work related!)
You are probably self-employed if you:
run your own business and take responsibility for its success or failure
have several customers at the same time
can decide how, when and where you do your work
are free to hire other people to do the work for you or help you at your own expense
provide the main items of equipment to do your work
You are probably employed if you:
have to do the work yourself
work for one person at a time, who is in charge of what you do and takes on the risks of the business
can be told how, when and where you do your work
have to work a set amount of hours
are paid a regular amount according to the hours you work, and
get paid for working overtime - even if you do casual or part-time work,
you can still be employed
<h1>EIM70755 - Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses: supply teachers</h1><a name="IDAU5EZH">[/URL]<h2>Sections 337 and 338 ITEPA 2003</h2>
A supply teacher is not attached permanently to a particular school
but performs relief duties at any school to which he or she is directed
by the employer. The length of the spell of duty at a particular school
varies between half a day and a school term (or longer).
The school at which the teacher is for the time being working is generally regarded as his or her permanent workplace (see EIM32065 and EIM32125
onwards for agency workers) so that payments made to the teacher for
the cost of travel between home and that school are earnings, see EIM10070, and are subject to PAYE.
Expenses incurred by the teacher in travelling to and from the school
are not deductible under Section 338 ITEPA 2003 if the school is a
permanent workplace because they are expenses of ordinary commuting, see
The decision of the Special Commissioner in Warner v Prior (SpC353)
supports this conclusion and confirms that travel between home and
school is not travel in the performance of the duties of the employment
for the purpose of Section 337 ITEPA 2003, see EIM32356.
Supply teachers are not self employed.
Interesting, as I am self employed for my music work I do - freelance workshops and consultancy. I have only just started this and have done about £1500 of work so far since April, some still to be paid. I put all my expenses to this work through however I have never thought about my supply work. I am with an agency and have forked out for a CRB and basically mileage to jobs. I have put off buying things and luckily found my stickers from my last teaching job 4 years ago still in a box in my mum's garage along with various resources.
I am putting away 20 percent of my freelance work for tax purposes but so far since April my agency work hasn't earned enough to pay tax and wondering if I ever will this tax year! Perhaps I need to go back through my agency assignments and record the mileage in my accounts??
I think claiming for meals is dodgy, especially if you don't get a receipt for a school dinner or take a packed lunch!