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HMRC internal manual

Employment Income Manual

Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions

Sections 336 to 338 ITEPA 2003A Clerk may deduct from the amounts he or she receives from the council any amount that is deductible under Sections 336 to 338 ITEPA 2003. These consist of

  • travel in the performance of the duties and travel to a temporary workplace, see EIM31810 and
  • other expenses incurred wholly, exclusively and necessarily in the performance of his or her duties, see EIM31630.The expenses that a Clerk would typically incur are summarised at