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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of Electoral Registration Officers and their staffs: England and Wales

In England and Wales, each constituency has an Electoral Registration Officer who is always a Clerk of a local authority. Where two or more constituencies have the same Registration Officer they form one registration area. In the larger areas a deputy Registration Officer is often appointed.

Also, in constituencies that include more than one local authority, designated officers are sometimes appointed from the staffs of the other authorities (frequently the Clerks) to perform certain duties locally. All these officers are assisted by clerical staff, canvassers, etc., who may or may not be local government employees.

(See also Returning Officers, etc. EIM69800).