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HMRC internal manual

Employment Income Manual

Employment income: professional remuneration: is the engagement in a related area?

In deciding whether an office or employment is in a related field the nature of the duties of the office or employment should be compared with those of the practice conducted by the individual/partnership and of the profession concerned. For example, a GP employed as a part time NHS hospital doctor would be in a related field but not if employed as a part time lecturer, lecturing in history.

Cases involving membership of public tribunals and trusts should similarly be reviewed on their own merits by reference to the particular facts of the appointment, practice and profession concerned. Where a partner is involved and income from a public tribunal or trust is to be pooled amongst the partners (that is, the third bullet in EIM03004 is satisfied), it may be accepted that the appointment is in a related field if the partner is appointed because of general business skills or experience rather than to provide specific input in respect of his or her own profession.