EIM67310 - Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions

Sections 336 to 338 ITEPA 2003

A Clerk may deduct from the amounts he or she receives from the council any amount that is deductible under sections 336 to 338 ITEPA 2003. These consist of:

• travel in the performance of the duties and travel to a temporary workplace, see EIM31810 and
• other expenses incurred wholly, exclusively and necessarily in the performance of his or her duties, see EIM31630.

The expenses that a Clerk would typically incur are summarised at EIM67315.