ESM4080 - Particular occupations: election agents

An election agent appointed by a parliamentary candidate is usually also secretary and registration agent to a political association. These should be regarded as separate sources for Schedule E/employment income and Class 1 NICs purposes.

Where, however, the agent is a solicitor or has some similar profession, for tax purposes only the fees received from a candidate may be dealt with as trading income, where SE03002/EIM03002 applies.