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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Employment income: professional remuneration: other points

Requests for the inclusion of employment income in Trading Income accounts under the administrative practice (see EIM03002 above) should be dealt with by the Inspector dealing with the individual’s or the partnership’s business accounts.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As regards compensation received in connection with the termination of an office or employment where the employment income has been included within Trading Income accounts see BIM40135 onwards.

Note that in the case of examiner’s fees paid by examining bodies listed at EP8505, it is not possible under the modified PAYE arrangements to issue an NT code.