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HMRC internal manual

Employment Income Manual

Tax treatment of Electoral Registration Officers and their staffs: Scotland and Northern Ireland

Each constituency in Scotland has an electoral registration officer who is always the Valuation Officer of a local authority, and, where two of 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.

In Northern Ireland, the arrangements are broadly similar. More detail is given in the EP Manual.

(See also Returning Officers, EIM69800).