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.
