This tax treatment applies equally to teachers, lecturers and tutors as self employed practitioners. When deciding which expenses are allowed, deductions for teachers who are contractually obliged to teach or supervise physical education or sports, the cost of replacing and maintaining sports kit will normally be allowable.

Queries frequently arise in relation to items such as towels, tee-shirts, sweat-shirts and outdoor clothing which, if worn or used outside work, could not be recognised as sports clothing or accessories. No deductions are allowed for such items.

However, HMRC can make further enquiries if

• taking one year with another the amount to be deducted appears to be excessive, or
• it seems that substantial expenditure relates mainly to out-of-school or voluntary activities. (An example would be clothing for a sport that occupied little of the employee’s teaching time, but which he or she plays at a representative level elsewhere.)

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