SE65800 - Tax treatment of local authority officials and employees: incidental appointments

Where the Clerk or other officer of a local authority enters into an arrangement with the authority, or is required by the terms of the appointment, to surrender to the authority fees receivable in respect of incidental appointments (for example as registration officer) any such fees should be excluded from liability under Schedule E.

But the officer will be chargeable to tax under Schedule E on any part of the specific remuneration of any of the incidental appointments which is not surrendered. The amount chargeable to tax is subject to a deduction for any expenses borne by the officer provided they qualify for a deduction under the rules of Section 198 ICTA 1988, in respect of that particular appointment (see SE31600 onwards).