Election agents

Commentary – Tax Reporter ¶486-630
HMRC Guidance – ESM4080

Electoral registration officers

Commentary – Tax Reporter ¶486-610
HMRC Guidance – EIM61300 ; EIM61301 ; ESM4085

PAYE

Commentary – Tax Reporter ¶486-600
HMRC Guidance – ESM4290 ; PAYE70240

Returning officers

Commentary – Tax Reporter ¶486-620
HMRC Guidance – ESM4290

Staff

Commentary – Tax Reporter ¶486-610
HMRC Guidance – EIM61300 ; EIM61301 ; ESM4085