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 – EIM61300 ; ESM4290

Returning officers

Commentary – Tax Reporter ¶486-620
HMRC Guidance – EIM69800 ; ESM4290

Staff

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