SE03004 - Professional remuneration: other points

Requests for the inclusion of emoluments in Schedule D Case II assessments under the administrative practice (see SE03002 above) should be dealt with by the Inspector dealing with the individual's or the partnership's business accounts.

The papers should be referred to Employment Income Technical if a request that the practice be applied is received from a trader or if an objection is received against a refusal to apply the practice in a particular case.

As regards compensation received in connection with the termination of an office or employment the emoluments of which have been included within Case II of Schedule D - see IM367.

Note that in the case of examiner's fees paid by examining bodies listed at EP9595, it is not possible under the modified PAYE arrangements to issue an NT code.