SE03001 - Professional remuneration: practical difficulties if Schedule E applied

There could be particular practical difficulties in some cases if Schedule E were applied to the fees received by certain taxpayers in this type of situation. For example, accountants acting as company auditors or secretaries and solicitors acting as company registrars or secretaries often hold numerous such offices concurrently as an integral part of their professional practice.

Similar difficulties can arise where a partner holds an office or employment and the fees are to be included with partnership income and pooled amongst the partners (e.g. a Solicitor who is clerk to a body of Commissioners or a GP with a part time NHS hospital appointment). The amount of tax payable under the rules of the different Schedules will often be similar in these types of situation.