Incidental appointments

HMRC have provided guidance on the tax treatment of incidental appointments of local authority officials and employees (EIM 65800):

‘Where the Clerk or other officer of a local authority enters into an arrangement with the authority, or is required by the terms of the appointment, to surrender to the authority fees receivable in respect of incidental appointments (for example as registration officer) any such fees should be excluded from liability to tax.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.