HMRC provide some fairly extensive guidance on tax issues relating to teachers, but the guidance is in many cases very out of date. For example, the guidance as presented in May 2010 did not reflect some changes that were brought in regarding travel expenses some seven years earlier. Nevertheless, there is some guidance that does appear to remain of current validity, as summarised below.
Cost of books
HMRC do not accept that a tax deduction is due for the cost of books bought for teaching at any level below GCSE A level.