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HMRC internal manual

Employment Income Manual

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

Sections 336 to 338 ITEPA 2003Expenses for Clerks receiving similar amounts of remuneration may vary considerably (for example, a small parish on the fringe of a development area may have to devote a lot of time to monitoring and opposing planning applications). Deductible expenses will include:

  • stationery, postage and printing costs
  • travelling and associated expenses on journeys on council business
  • the cost of telephone calls made by the Clerk from home on council business, see EIM32940
  • reasonable sums to cover the extra costs of heating and lighting arising from the Clerk’s use of home for council business, see EIM32810.The National Association of Local Councils has advised its members that all amounts received from councils by Clerks, including expenses, should be returned. The amounts included in expenses deductions are unlikely to be large.