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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Specific receipts: fees: other professional remuneration from offices or employments

Where a professional in private practice holds an office, the income from that office is strictly taxable as employment income. The same applies in the case of an employment held by such an individual (but see the ESM2500 onwards if there is any doubt in these circumstances about whether a particular engagement amounts to an employment). For more information, see EIM03000 onwards.

However, the employment income from other offices or employments may be treated as trading receipts of individuals or partnerships, if certain conditions are met. The conditions are explained in EIM03002.

This practice only applies for tax purposes and has no effect for National Insurance purposes. Class 1 NIC should be paid in respect of such earnings in the normal way (see NIM24625).

For fees derived from a directorship of a company, see BIM40351.