Chapter EIM65900
| Published date | 22 May 2014 |
| Record Number | EIM65900 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The guidance on the taxation of local government councillors and civic dignitaries is arranged as follows.
| EIM65920 | Allowances councillors may receive |
| Expenses deductions: | |
| EIM65930 | * general: provisional coding allowance |
| EIM65940 | * * two places of work |
| EIM65950 | * notes for guidance |
| PAYE23020 | Issue of returns and operation of PAYE |
| EIM65955 | Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: guidance note prepared by the Association of Local Councillors |
| EIM65960 | Local Government Councillors and civic dignitaries in England: ODPM guidance: Part one: members’ allowances |
| EIM65970 | Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members’ allowances and expenses |
| NIM05640 onwards | Local Government Councillors and civic dignitaries in England: ODPM guidance: Part three: members’ allowances and National Insurance contributions |
In July 2003 the Office of the Deputy Prime Minister (ODPM) issued a guidance note to Local Authorities in England explaining the income tax and National Insurance treatment of members’ allowances. The note is in 3 parts:
Part one: members’ allowances in England (see EIM65960)
Part two: taxation of members’ allowances and expenses (see EIM65970)
Part three: members’ allowances and National Insurance Contributions (see NIM05640 onwards).
The information in...
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