BIM40355 - Receipts: fees: other professional remuneration from offices or employments

Employment income from other offices or employments may be treated as professional receipts of individuals or partnerships within Trading Income, if certain conditions are met. The conditions are explained at EIM03000 onwards.

This practice only applies for tax purposes and has no effect for National Insurance purposes. Class 1 NIC should be paid in respect of such emoluments in the normal way.

For fees derived from a directorship of a company, see BIM40351.