Chapter EIM65900

CourtHM Revenue & Customs
Published date22 May 2014
Record NumberEIM65900

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
ODPM guidance (England only)

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...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT