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HMRC internal manual

Employment Income Manual

Employment income: professional remuneration: strict legal position

Where a professional in private practice holds an office, the income from that office is strictly taxable as employment income. This is so even if the duties of the office are such that they normally fall within the scope of the office holder’s profession and it is held as an incident in carrying on a private practice by the holder (see in this connection CIR v Brander and Cruickshank (46TC574)). The same applies in the case of an employment held by such an individual (but see ESM if there is any doubt in these circumstances about whether a particular engagement amounts to an employment).

Further guidance is provided at the following references:

EIM03001 Practical difficulties if treated as employment income
EIM03002 Administrative practice
EIM03003 Is the engagement in a related area?
EIM03004 Other points